Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/topics-research/pages/default.aspx Map of Industry Classification Benchmark (ICB) to proposed GRI Business Activity Groups a Partially ICB 530 Oil & Gas Producers 533 Exploration & Production 1 - Oil and Gas 537 Integrated Oil & Gas 1 - Oil and Gas 570 Oil Equipment, 573 Oil Equipment & Services 1 - Oil and Gas Services & Distribution 577 Pipelines 1 - Oil and Gas 580 Alternative Energy 583 Renewable Energy Equipment 47 - Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy) 587 Alternative Fuels 1 - Oil and Gas 1350 Chemicals 1353 Commodity Chemicals 2 - Chemicals 1357 Specialty Chemicals 2 - Chemicals 1730 Forestry & Paper 1733 Forestry 7 - Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber 1737 Paper 7 - Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber 1750 Industrial Metals & 1753 Aluminium 5 - Mining - Metals (Iron, Aluminum, Other Metals) Mining 1755 Nonferrous Metals 5 - Mining - Metals (Iron, Aluminum, Other Metals) 1757 Iron & Steel 5 - Mining - Metals (Iron, Aluminum, Other Metals) 1770 Mining 1771 Coal 4 - Mining - Coal 1773 Diamonds & Gemstones 6 - Mining - Other (Rare Minerals, Precious Metals and Gems) 1775 General Mining 6 - Mining - Other (Rare Minerals, Precious Metals and Gems) 1777 Gold Mining 6 - Mining - Other (Rare Minerals, Precious Metals and Gems) Page 1 of 7
1779 Platinum & Precious Metals 6 - Mining - Other (Rare Minerals, Precious Metals and Gems) 2350 Construction & Materials 2710 Aerospace & Defense 2353 Building Materials & Fixtures 3 - Construction Materials 9 - Building Products 2357 Heavy Construction 10 - Construction and Engineering 2713 Aerospace 8 - Aerospace and Defense 2717 Defense 8 - Aerospace and Defense 2720 General Industrials 2723 Containers & Packaging 13 - Containers and Packaging 2727 Diversified Industrials n/a 2730 Electronic & Electrical Equipment 2750 Industrial Engineering 2770 Industrial Transportation 2733 Electrical Components & Equipment 12 - Electrical Equipment and Machinery 2737 Electronic Equipment 12 - Electrical Equipment and Machinery 2753 Commercial Vehicles & Trucks 12 - Electrical Equipment and Machinery 2757 Industrial Machinery 12 - Electrical Equipment and Machinery 2771 Delivery Services 26 - Air Freight Transportation and Logistics 2773 Marine Transportation 29 - Water Transportation - Water Transportation 2775 Railroads 31 - Ground Transportation - Railroads Transportation 2777 Transportation Services 28 - Air Transportation - Airport Services 30 - Water Transportation - Ports and Services 33 - Ground Transportation - Highways and Railtracks 2779 Trucking 32 - Ground Transportation - Trucking Transportation 2790 Support Services 2791 Business Support Services 14 - Trading Companies and Distributors, and Commercial Services and Supplies 15 - Professional Services a Page 2 of 7
2793 Business Training & Employment 15 - Professional Services Agencies 2795 Financial Administration 15 - Professional Services 2797 Industrial Suppliers 14 - Trading Companies and Distributors, and Commercial Services and Supplies 2799 Waste & Disposal Services 14 - Trading Companies and Distributors, and Commercial Services and Supplies 3350 Automobiles & Parts 3353 Automobiles 16 - Automobiles and Components 3355 Auto Parts 16 - Automobiles and Components 3357 Tires 17- Tires 3530 Beverages 3533 Brewers 23 - Food and Beverage Processing 3535 Distillers & Vintners 23 - Food and Beverage Processing 3537 Soft Drinks 23 - Food and Beverage Processing 3570 Food Producers 3573 Farming & Fishing 24 - Food Production - Agricultural Production 25 - Food Production - Animal Source Food Production 3577 Food Products 23 - Food and Beverage Processing 3720 Household Goods & 3722 Durable Household Products 18 - Consumer Durables, Household and Personal Products Home Construction 3724 Nondurable Household Products 18 - Consumer Durables, Household and Personal Products 3726 Furnishings 18 - Consumer Durables, Household and Personal Products 3728 Home Construction 11 - Homebuilding 35 - Real Estate a 3740 Leisure Goods 3743 Consumer Electronics 18 - Consumer Durables, Household and Personal Products 3745 Recreational Products 18 - Consumer Durables, Household and Personal Products 3747 Toys 18 - Consumer Durables, Household and Personal Products 3760 Personal Goods 3763 Clothing & Accessories 19 - Textiles, Apparel, Footwear and Luxury Goods 3765 Footwear 19 - Textiles, Apparel, Footwear and Luxury Goods 3767 Personal Products 18 - Consumer Durables, Household and Personal Products 3780 Tobacco 3785 Tobacco 20 - Tobacco Page 3 of 7
4533 Health Care Providers 45 - Healthcare Providers and Services, and Healthcare Technology 4530 Health Care Equipment & Services 4570 Pharmaceuticals & Biotechnology 5330 Food & Drug Retailers 4535 Medical Equipment 44 - Healthcare Equipment and Supplies 4537 Medical Supplies 44 - Healthcare Equipment and Supplies 4573 Biotechnology 46 - Pharmaceuticals, Biotechnology and Life Sciences 4577 Pharmaceuticals 46 - Pharmaceuticals, Biotechnology and Life Sciences 5333 Drug Retailers 22 - Food and Staples Retailing 5337 Food Retailers & Wholesalers 22 - Food and Staples Retailing 5370 General Retailers 5371 Apparel Retailers 21 - Retailing 5373 Broadline Retailers 21 - Retailing 5375 Home Improvement Retailers 21 - Retailing 5377 Specialized Consumer Services 42 - Specialized Consumer Services 5379 Specialty Retailers 21 - Retailing 5550 Media 5553 Broadcasting & Entertainment 43 - Media 5555 Media Agencies 43 - Media 5557 Publishing 43 - Media 5750 Travel & Leisure 5751 Airlines 27 - Air Transportation - Airlines 5752 Gambling 40 - Hotels, Restaurants and Leisure, and Tourism Services 5753 Hotels 40 - Hotels, Restaurants and Leisure, and Tourism Services 5755 Recreational Services 40 - Hotels, Restaurants and Leisure, and Tourism Services 5757 Restaurants & Bars 40 - Hotels, Restaurants and Leisure, and Tourism Services 5759 Travel & Tourism 40 - Hotels, Restaurants and Leisure, and Tourism Services 6530 Fixed Line Telecommunications 6570 Mobile Telecommunications 6535 Fixed Line Telecommunications 39 - Telecommunication Services 6575 Mobile Telecommunications 39 - Telecommunication Services Page 4 of 7
7530 Electricity 7535 Conventional Electricity 47 - Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy) 7537 Alternative Electricity 47 - Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy) 7570 Gas, Water & Multiutilities 7573 Gas Distribution 48 - Gas Utilities 7575 Multi-utilities n/a 7577 Water 49 - Water Utilities 8350 Banks 8355 Banks 34 - Banks, Diverse Financials, and Insurance 8530 Nonlife Insurance 8532 Full Line Insurance 34 - Banks, Diverse Financials, and Insurance 8534 Insurance Brokers 34 - Banks, Diverse Financials, and Insurance 8536 Property & Casualty Insurance 34 - Banks, Diverse Financials, and Insurance 8538 Reinsurance 34 - Banks, Diverse Financials, and Insurance 8570 Life Insurance 8575 Life Insurance 34 - Banks, Diverse Financials, and Insurance 8630 Real Estate Investment & Services 8670 Real Estate Investment Trusts 8633 Real Estate Holding & Development 35 - Real Estate 8637 Real Estate Services 35 - Real Estate 8671 Industrial & Office REITs 35 - Real Estate 8672 Retail REITs 35 - Real Estate 8673 Residential REITs 35 - Real Estate 8674 Diversified REITs 35 - Real Estate 8675 Specialty REITs 35 - Real Estate 8676 Mortgage REITs 35 - Real Estate 8677 Hotel & Lodging REITs 35 - Real Estate 8770 Financial Services 8771 Asset Managers 34 - Banks, Diverse Financials, and Insurance 8773 Consumer Finance 34 - Banks, Diverse Financials, and Insurance 8775 Specialty Finance 34 - Banks, Diverse Financials, and Insurance Page 5 of 7
8777 Investment Services 34 - Banks, Diverse Financials, and Insurance 8779 Mortgage Finance 34 - Banks, Diverse Financials, and Insurance 8980 Equity Investment 8985 Equity Investment Instruments 34 - Banks, Diverse Financials, and Insurance Instruments 8990 Nonequity Investment Instruments 8995 Nonequity Investment Instruments 34 - Banks, Diverse Financials, and Insurance 9530 Software & Computer Services 9570 Technology Hardware & Equipment 9533 Computer Services 36 - Software and Services 9535 Internet 36 - Software and Services 9537 Software 36 - Software and Services 9572 Computer Hardware 37 - Technology Hardware and Equipment 9574 Electronic Office Equipment 37 - Technology Hardware and Equipment 9576 Semiconductors 38 Semiconductors and Semiconductors Equipment 9578 Telecommunications Equipment 37 - Technology Hardware and Equipment Page 6 of 7
References Industry Classification Benchmark (ICB), 2012. Industry Structure and Definitions. [Online] Available at: http://www.icbenchmark.com/icbdocs/structure_defs_english.pdf [Accessed 14 ]. The proposed GRI Business Activity Group descriptions are available at: https://www.globalreporting.org/reporting/sector-guidance/topics-research/pages/default.aspx Page 7 of 7