This document maps industry sectors and subsectors using the Industry Classification Benchmark (ICB) system to proposed business activity groups created by the Global Reporting Initiative (GRI) for sustainability reporting purposes. It provides a table mapping over 100 ICB sectors and subsectors to 47 proposed GRI business activity groups. Additional information about GRI's project to develop sector-specific sustainability topics can be found online. The business activity groups are intended to help organizations identify relevant sustainability topics for reporting based on their industry.

1. Sustainability Topics for Sectors: What do stakeholders want to know?
MAP OF INDUSTRY CLASSIFICATION BENCHMARK (ICB) TO PROPOSED GRI BUSINESS ACTIVITY GROUPS
May 2013
Page 1 of 7
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
Sector Subsector Business Activity Group
530 Oil & Gas Producers 533 Exploration & Production 1 - Oil and Gas
537 Integrated Oil & Gas 1 - Oil and Gas
570 Oil Equipment,
Services &
Distribution
573 Oil Equipment & Services 1 - Oil and Gas
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 &
Mining
1753 Aluminium 5 - Mining - Metals (Iron, Aluminum, Other Metals)
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)

2. Sustainability Topics for Sectors: What do stakeholders want to know?
MAP OF INDUSTRY CLASSIFICATION BENCHMARK (ICB) TO PROPOSED GRI BUSINESS ACTIVITY GROUPS
May 2013
Page 2 of 7
ICB
Sector Subsector Business Activity Group
1779 Platinum & Precious Metals 6 - Mining - Other (Rare Minerals, Precious Metals and Gems)
2350 Construction &
Materials
2353 Building Materials & Fixtures 3 - Construction Materials
9 - Building Products
2357 Heavy Construction 10 - Construction and Engineering
2710 Aerospace &
Defense
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
2733 Electrical Components & Equipment 12 - Electrical Equipment and Machinery
2737 Electronic Equipment 12 - Electrical Equipment and Machinery
2750 Industrial
Engineering
2753 Commercial Vehicles & Trucks 12 - Electrical Equipment and Machinery
2757 Industrial Machinery 12 - Electrical Equipment and Machinery
2770 Industrial
Transportation
2771 Delivery Services 26 - Air Freight Transportation and Logistics
2773 Marine Transportation 29 - Water Transportation - Water Transportation
26 - Air Freight Transportation and Logisticsa
2775 Railroads 31 - Ground Transportation - Railroads Transportation
26 - Air Freight Transportation and Logisticsa
2777 Transportation Services 28 - Air Transportation - Airport Services
30 - Water Transportation - Ports and Services
33 - Ground Transportation - Highways and Railtracks
26 - Air Freight Transportation and Logisticsa
2779 Trucking 32 - Ground Transportation - Trucking Transportation
26 - Air Freight Transportation and Logisticsa
2790 Support Services 2791 Business Support Services 14 - Trading Companies and Distributors, and Commercial Services and Supplies
15 - Professional Servicesa

3. Sustainability Topics for Sectors: What do stakeholders want to know?
MAP OF INDUSTRY CLASSIFICATION BENCHMARK (ICB) TO PROPOSED GRI BUSINESS ACTIVITY GROUPS
May 2013
Page 3 of 7
ICB
Sector Subsector Business Activity Group
2793 Business Training & Employment
Agencies
15 - Professional Services
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 &
Home Construction
3722 Durable Household Products 18 - Consumer Durables, Household and Personal Products
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 Estatea
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

4. Sustainability Topics for Sectors: What do stakeholders want to know?
MAP OF INDUSTRY CLASSIFICATION BENCHMARK (ICB) TO PROPOSED GRI BUSINESS ACTIVITY GROUPS
May 2013
Page 4 of 7
ICB
Sector Subsector Business Activity Group
4530 Health Care
Equipment &
Services
4533 Health Care Providers 45 - Healthcare Providers and Services, and Healthcare Technology
4535 Medical Equipment 44 - Healthcare Equipment and Supplies
4537 Medical Supplies 44 - Healthcare Equipment and Supplies
4570 Pharmaceuticals &
Biotechnology
4573 Biotechnology 46 - Pharmaceuticals, Biotechnology and Life Sciences
4577 Pharmaceuticals 46 - Pharmaceuticals, Biotechnology and Life Sciences
5330 Food & Drug
Retailers
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
6535 Fixed Line Telecommunications 39 - Telecommunication Services
6570 Mobile
Telecommunications
6575 Mobile Telecommunications 39 - Telecommunication Services

5. Sustainability Topics for Sectors: What do stakeholders want to know?
MAP OF INDUSTRY CLASSIFICATION BENCHMARK (ICB) TO PROPOSED GRI BUSINESS ACTIVITY GROUPS
May 2013
Page 5 of 7
ICB
Sector Subsector Business Activity Group
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 & Multi-
utilities
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
8633 Real Estate Holding & Development 35 - Real Estate
8637 Real Estate Services 35 - Real Estate
8670 Real Estate
Investment Trusts
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

6. Sustainability Topics for Sectors: What do stakeholders want to know?
MAP OF INDUSTRY CLASSIFICATION BENCHMARK (ICB) TO PROPOSED GRI BUSINESS ACTIVITY GROUPS
May 2013
Page 6 of 7
ICB
Sector Subsector Business Activity Group
8777 Investment Services 34 - Banks, Diverse Financials, and Insurance
8779 Mortgage Finance 34 - Banks, Diverse Financials, and Insurance
8980 Equity Investment
Instruments
8985 Equity Investment Instruments 34 - Banks, Diverse Financials, and Insurance
8990 Nonequity
Investment
Instruments
8995 Nonequity Investment Instruments 34 - Banks, Diverse Financials, and Insurance
9530 Software &
Computer Services
9533 Computer Services 36 - Software and Services
9535 Internet 36 - Software and Services
9537 Software 36 - Software and Services
9570 Technology
Hardware &
Equipment
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

7. Sustainability Topics for Sectors: What do stakeholders want to know?
MAP OF INDUSTRY CLASSIFICATION BENCHMARK (ICB) TO PROPOSED GRI BUSINESS ACTIVITY GROUPS
May 2013
Page 7 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 May 2013].
The proposed GRI Business Activity Group descriptions are available at: https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx