CDP’s Activity Classification System (CDP-ACS)
The full list of classifications for CDP’s Activity Classification System (CDP-ACS)
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Contents
Introduction to CDP-ACS ................................................................................................................................................................................................ 3
CDP-ACS Allocation Guidance ....................................................................................................................................................................................... 4
List of CDP-ACS .............................................................................................................................................................................................................. 6
Appendix A – Detailed Structure of CDP-ACS ............................................................................................................................................................. 14
1.1. Apparel ....................................................................................................................................................................................................... 14
1.2. Biotech, health care & pharma .................................................................................................................................................................... 14
1.3. Food, beverage & agriculture...................................................................................................................................................................... 14
1.4. Fossil fuels ................................................................................................................................................................................................. 16
1.5. Hospitality ................................................................................................................................................................................................... 17
1.6. Infrastructure .............................................................................................................................................................................................. 17
1.7. International bodies .................................................................................................................................................................................... 18
1.8. Manufacturing ............................................................................................................................................................................................. 19
1.9. Materials ..................................................................................................................................................................................................... 21
1.10. Power generation ....................................................................................................................................................................................... 23
1.11. Retail .......................................................................................................................................................................................................... 24
1.12. Services ..................................................................................................................................................................................................... 25
1.13. Transportation services .............................................................................................................................................................................. 27
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Introduction to CDP-ACS
In order to allocate sector-specific questions to companies, CDP has developed its own Activity Classification System. This system categorizes
organizations by focusing on the activities from which they derive revenue and associating these with the effects to their organization regarding climate
change, deforestation, and water security.
As a result, this approach ensures a better understanding of company actions according to their environmental dependencies, impacts, risks, and
opportunities and is essential for better comparability of data.
CDP-ACS is a three-tiered system comprised of (from bottom-up) Activity, Activity Group and Industry. The full list of CDP-ACS can be found below
with the corresponding questionnaire sector (if applicable).
CDP-ACS copyright and licensed use
The copyright to CDP-ACS is owned by CDP Worldwide, a registered charity number 1122330 and a company limited by guarantee, registered in
England number 05013650. Any use of any part of the CDP-ACS, must be licensed by CDP. Any unauthorized use is prohibited and CDP reserves the
right to protect its copyright by all legal means necessary. Contact respond@cdp.net for details.
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CDP-ACS Allocation Guidance
As part of the disclosure process, each company will be assigned the CDP activities most relevant to their operations, these activities will then inform
which questionnaire sector(s) each company is allocated and invited to respond to.
CDP activities are based on the proportion of revenue generated from each operating activity a company is involved in. All operating activities and their
associated revenue percentages are mapped to CDP activities, the CDP activity with the highest revenue percentage is assigned as the primary
activity and any remaining activities are assigned as additional activities.
Examples of CDP activity use cases include: Determining the questionnaire sectors for a company, assessing whether a company should be invited to
respond to the forest and water questionnaires, creating estimates when values are not reported and performing analyses between industries.
Questionnaire sectors are allocated based on the same percentages used to allocated CDP activities. All CDP activities, including those responsible
for less than 20% of a company’s total revenue, are matched to the corresponding questionnaire sectors and the revenue percentages are summed by
the questionnaire sectors. Any questionnaire sectors responsible for at least 20% of a company’s total revenue are allocated to the company. The
questionnaire sector with the highest revenue percentage is assigned as the primary questionnaire sector and any remaining questionnaire sectors are
assigned as additional questionnaire sectors.
Companies will only be scored on their primary questionnaire sector. This means that if more than one set of sector questions applies to a company,
not all questions will be scored. Sector specific questions are labelled to indicate which sector(s) they apply to.
Examples
Company A CDP activity allocation: Company A questionnaire sector allocation:
CDP-ACS Activity Questionnaire Sector Revenue % Associated
with Activity
Questionnaire Sector Revenue % Associated with
Questionnaire Sector
Electricity networks Electric utilities 75 Electric utilities 100
Coal generation Electric utilities 25
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This company is involved in two activities, “Electricity networks” and “Coal generation”. “Electricity networks” is the activity with the highest percentage
so this is assigned as the primary activity.
Summing the revenue percentages by the associated questionnaire sectors results in 100% being allocated to the “Electric utilities” questionnaire
sector. Therefore, this is assigned as the primary questionnaire sector with no additional questionnaire sectors being allocated.
Company B CDP activity allocation: Company B questionnaire sector allocation:
CDP-ACS Activity Questionnaire
Sector
Revenue %
Associated with
Activity
Questionnaire Sector
Revenue % Associated
with Questionnaire
Sector
Allocated
Questionnaire
(Yes/No)
Logistics -
transport
Transport Services 27.5 Capital goods 41 Yes
Industrial
machinery
Capital goods 26 Transport OEMS -
EPM
28.5 Yes
Engines & motors Transport OEMS –
EPM
22.5 Transport services 27.5 Yes
Other renewable
energy equipment
Capital goods 15 Chemicals 3 No
Alternative
vehicles
Transport OEMS –
EPM
6
Specialty
chemicals
Chemicals 3
This company is involved in six activities, “Logistics – transport”, “Industrial machinery”, “Engines & motors”, “Other renewable energy equipment”,
“Alternative vehicles” and “Specialty chemicals”. “Logistics - transport” is the activity with the highest percentage so this is assigned as the primary
activity.
Summing the revenue percentages by the associated questionnaire sectors results in 41% being allocated to the “Capital goods” questionnaire sector,
28.5% being allocated to “Transport OEMS - EPM", 27.5% being allocated to “Transport services” and 3% being allocated to “Chemicals”. Therefore,
“Capital goods” is assigned as the primary questionnaire sector, “Transport OEMS - EPM" and “Transport services” are assigned as additional
questionnaire sectors and “General” is not allocated as the 20% threshold for questionnaire sector allocation has not been met.
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List of CDP-ACS
CDP Industry CDP Activity Group CDP Activity Questionnaire Sector
Apparel Textiles & fabric goods
Apparel design & manufacturing
General
Luggage & bags
Textiles
Biotech, health care &
pharma
Biotech & pharma
Biotechnology
General
Pharmaceuticals
Health care provision Health care facilities
Medical equipment & supplies
Health care supplies
Medical equipment
Food, beverage &
agriculture
Crop farming
Biofuel supply
Agricultural commodities
Cocoa bean farming
General
Cotton farming
Agricultural commodities
Fruit farming
Grain & corn farming
Other crop farming
Other oilseed farming
Palm oil farming
Rice farming
Soybean farming
Sugarcane farming
Vegetable farming
Fish & animal farming
Aquaculture
Cattle farming
Fishing
Other animal farming &
processing
Poultry & hog farming
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CDP Industry CDP Activity Group CDP Activity Questionnaire Sector
Food, beverage &
agriculture
Food & beverage processing
Alcoholic beverages
Food beverage & tobacco
Animal processing
Baked goods & cereals
Chocolate confection
Coffee
Dairy & egg products
Fruit, nut & vegetable processing
Grain & corn milling
Non-alcoholic beverages
Non-chocolate confection
Oilseed processing
Other food processing
Palm oil processing
Seafood processing
Soybean processing
Sugar
Agricultural commodities
Tea
Logging & rubber tapping
Logging
Paper & forestry
Rubber farming
Tobacco Tobacco products
Food beverage & tobacco
Fossil Fuels
Coal mining Coal extraction & processing
Coal
Oil & gas extraction & production
Natural gas extraction
Oil & Gas
Oil & gas extraction
Oil & gas processing Oil & gas refining
Oil & gas retailing Oil & gas marketing & retailing
General
Oil & gas storage & transportation Oil & gas pipelines & storage
Oil & Gas
Hospitality Bars, hotels & restaurants
Fast food
General
Food & beverage amenities
Hotels & lodging Real estate
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CDP Industry CDP Activity Group CDP Activity Questionnaire Sector
Hospitality Entertainment facilities
Gambling
General
Recreation & entertainment facilities
Infrastructure
Construction
Energy infrastructure construction
General
Non-residential building construction
Construction
Renewable energy construction
General
Residential building construction
Construction
Transportation infrastructure & other
construction
General
Utility line construction
Energy utility networks
Electricity networks
Electric utilities
Gas utilities
General
Land & property ownership & development
Infrastructure upkeep & management
Land sales & leasing
Real estate owners & developers
Real estate
Non-energy utilities
Recycling
General
Waste management
Waste water management
Water supply networks
International bodies
Government agencies
Agencies local
General
Agencies national
Agencies regional
Government banks
Government banks
Government bodies
Government local
Government national
Government regional
International bodies Supranationals
Manufacturing Electrical & electronic equipment
Batteries
Capital goods
Communications equipment
General
Computer hardware
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CDP Industry CDP Activity Group CDP Activity Questionnaire Sector
Manufacturing
Electrical & electronic equipment
Electrical equipment
Capital goods
Electronic components
General
Electronic equipment
Household appliances
Semiconductors
Leisure & home manufacturing
Accessories
Furniture
Homeware
Sporting goods
Toys & games
Light manufacturing
Automotive interior
Munitions
Other building products
Other containers & packaging
Pollution control equipment
Tires
Metal products manufacturing
Fabricated metal components
Metal containers & packaging
Paper products & packaging
Paper packaging
Paper & forestry
Paper products
Plastic product manufacturing Plastic products
General
Powered machinery
Agriculture, construction & mining
machinery
Capital goods
Engines & motors
Transport OEMS – EPM
Industrial machinery
Capital goods
Other vehicle equipment & systems
General
Renewable energy equipment
Other renewable energy equipment
Capital goods
Solar energy equipment
Transportation equipment
Aerospace
Transport OEMS
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CDP Industry CDP Activity Group CDP Activity Questionnaire Sector
Manufacturing
Transportation equipment
Alternative vehicles
Transport OEMS
Automobiles
Heavy vehicles
Railroad rolling stock
Recreational vehicles
Shipbuilding
Wood & rubber products
Finished wood products
Paper & forestry
Rubber products
General
Materials
Cement & concrete
Cement
Cement
Concrete products
Chemicals
Agricultural chemicals
Chemicals
Basic plastics
Biofuels
Inorganic base chemicals
Nitrogenous fertilizers
Non-nitrogenous fertilizers
Other base chemicals
Personal care & household products
General
Specialty chemicals
Chemicals
Metal smelting, refining & forming
Aluminum
Metals & mining
Copper
Iron & steel
Steel
Metal processing
Metals & mining
Other non-ferrous metals
Precious metals
Metallic mineral mining
Bauxite mining
Iron ore mining
Other non-ferrous ore mining
Precious metals & minerals mining
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CDP Industry CDP Activity Group CDP Activity Questionnaire Sector
Materials
Other materials
Ceramics
General
Glass products
Other non-wood building materials
Other mineral mining Other non-metallic minerals
Metals & mining
Wood & paper materials
Pulp & paper mills
Paper & forestry
Sawmills & wood materials
Power generation
Nuclear power generation Nuclear generation
Electric utilities
Renewable power generation
Biomass generation
Geothermal generation
Renewable power generation
Hydro generation
Other renewable generation
Solar generation
Wind generation
Thermal power generation
CCGT generation
Coal generation
Non-CCGT generation
Waste power generation Waste generation
Retail
Convenience retail
Hypermarkets & superstores
General
Supermarkets, food & drugstores
Discretionary retail
Apparel stores
Department stores
Discretionary delivery retail
Specialist retail
Trading, wholesale, distribution, rental &
leasing
Agricultural products wholesale
Agricultural commodities
Animal products wholesale
Chemicals wholesale & distribution
General
Construction & building materials dealing &
distribution
Consumer goods wholesale & rental
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CDP Industry CDP Activity Group CDP Activity Questionnaire Sector
Retail
Trading, wholesale, distribution, rental &
leasing
Food & beverage wholesale
Food beverage & tobacco
Home & office wholesale
General
Industrial machinery distribution
Metals supply, wholesale & trading
Pharma & health care supplies wholesale &
distribution
Technology hardware wholesale &
distribution
Textile & apparel wholesale
Transportation equipment wholesale &
dealing
Vehicles & machinery rental &
leasing
Wood & paper products wholesale
Paper & forestry
Services
Commercial & consumer services
Commercial services
General
Consumer services
Travel services
Financial services
Asset managers
Financial services
Banks
Insurance
REIT
Real estate
Industrial support services
Energy services & equipment
General
Industrial services
Mining & metals support services
Transportation support services
IT & software development
IT services
Software
Media, telecommunications & data center
services
Media
Servers & data centers
Telecommunications services
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CDP Industry CDP Activity Group CDP Activity Questionnaire Sector
Services
Other services
Education services
General
Health care services
Real estate services
Print & publishing services
Print publishing
Printing services
Specialized professional services
Engineering services
Other financial
Other professional services
Web & marketing services
Marketing
Web-based services
Transportation services
Air transport
Air freight
Transport services
Passenger airlines
Intermodal transport & logistics
Intermodal transport
Logistics - transport
Logistics - 3rd party
General
Marine transport
Cruise lines & ferries
Transport services
Marine freight
Rail transport
Passenger rail
Rail freight
Road transport
Bus & taxi
Road freight
Note: No changes to CDP-ACS mapping for 2023-2024.
Appendix A – Detailed Structure of CDP-ACS
1.1. Apparel
Textiles & fabric goods:
Apparel design & manufacturing: design and manufacturing of any type of clothing
and footwear, including fur and leather apparel.
Luggage & bags: design and manufacturing of bags, luggage, purses, and other
leather personal items (excluding apparel).
Textiles: design and manufacturing of fabric products not covered elsewhere using
techniques such as coating, dyeing, spinning, and weaving.
1.2. Biotech, health care & pharma
Biotech & pharma:
Biotechnology: research and design, manufacturing (using biological organisms), and
patenting of new pharmaceuticals.
Pharmaceuticals: research and design, manufacturing (through chemical synthesis),
and marketing of new pharmaceuticals. Also includes manufacturing of generic
pharmaceuticals.
Health care provision:
Health care facilities: operation of any form of health care facility such as clinics,
hospitals, residential care, and specialist care centres for any type of health care
provision.
Medical equipment & supplies:
Health care supplies: provision of health care supplies to medical providers,
intermediaries, and consumers. Also includes the intermediaries such as pharmacies
or distributors.
Medical equipment: manufacturing of any type of medical equipment such as medical
machinery, medical supplies, sensory goods, and surgical appliances. Also includes
life science equipment.
1.3. Food, beverage & agriculture
Crop farming:
Biofuel supply: farming of feedstocks for biofuel production.
Cocoa bean farming: farming of coca beans.
Cotton farming: farming of cotton.
Fruit farming: farming of any type of fruit.
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Grain & corn farming: farming of corn, grain, malt, or wheat.
Other crop farming: farming of generic food crops, not covered elsewhere.
Other oilseed farming: farming of oilseed plants excluding palm oil.
Palm oil farming: farming of palm oil.
Rice farming: farming of rice and rice by-products.
Soybean farming: farming of soybean and soybean by-products.
Sugarcane farming: farming of sugarcane.
Vegetable farming: farming of any type of vegetable.
Fish & animal farming:
Aquaculture: farming of any type of aquaculture including fish and shellfish.
Cattle farming: farming of cattle for beef and milk.
Fishing: catching of any type of marine life in their natural habitat by net, line, or trawler.
Other animal farming & processing: farming of any type of animal not covered
elsewhere for use in food products.
Poultry & hog farming: farming of poultry and hog.
Food & beverage processing:
Alcoholic beverages: manufacturing, brewing, distilling, and ageing of alcoholic
beverages such as wines, beers, and spirits.
Animal processing: any form of processing an animal including slaughtering, skinning,
curing, smoking, butchering, and packaging animal products for human consumption.
Also includes, treating hides and meats for use in other industries.
Baked goods & cereals: production of baked goods and cereals such as bread,
crackers, dough, noodles, and pasta.
Chocolate confection: production of chocolate and processed cocoa confectionary
products.
Coffee: manufacturing and roasting of coffee.
Dairy & egg products: processing of milk and eggs into food products such as butter,
cheese, and ice cream. Also includes pasteurisation and production of fluid and
powdered milk for human consumption.
Fruit, nut & vegetable processing: processing of fruit, vegetables, and nuts via
preserving, freezing, canning, juicing, and packaging.
Grain & corn milling: milling or pulverising grain and corn for a solid powdered product
such as flour.
Non-alcoholic beverages: production of non-alcoholic beverages such as soft drinks,
bottled water, and ice.
Non-chocolate beverages: production of non-cholate confectionary.
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Oilseed processing: milling, grinding, and refining oils from seed and grains such as
canola oil, coconut oil, and margarine.
Other food processing: manufacturing, canning, preparing, and packaging of food
not covered elsewhere such as canned food, condiments, dried food, frozen food,
perishable food, snack food, spices, and animal feed. Also includes refining of cooking
oils.
Palm oil processing: milling and refining palm oil.
Seafood processing: preparing, smoking, pickling, preserving, freezing, and
packaging of seafood.
Sugar: production of sugar from beet and cane.
Tea: manufacturing of any type of tea.
Logging & rubber tapping:
Logging: operation of timber production and logging operations in forests.
Rubber farming: extraction of natural rubber.
Tobacco:
Tobacco products: manufacturing of tobacco products, such as cigarettes and cigars,
including growing, drying, roasting of tobacco leaves and production of finished product.
1.4. Fossil fuels
Coal mining:
Coal extraction & processing: surface and pit mining of all grades of coal.
Oil & gas extraction & production:
Natural gas extraction: exploration, extraction, and production of natural gas and
natural gas liquids.
Oil & gas extraction: exploration, extraction, and production of crude oil, oil sands,
shale, and other types of unconventional oil products.
Oil & gas processing:
Oil & gas refining: refining, cracking, fractioning, and blending of crude oil, natural gas,
and natural gas liquids.
Oil & gas retailing:
Oil & gas marketing & retailing: distribution and sale of oil, gas, and distillates to end
users. Also includes gas and petroleum filling stations.
Oil & gas storage & transportation:
Oil & gas pipelines & storage: transportation and storage of oil and gas through
pipelines, transmission networks, and terminal facilities. Excludes energy intensive
processes.
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1.5. Hospitality
Bars, hotels & restaurants:
Fast food: quick service restaurants that provide easily prepared food ordered at a
counter, traditionally with limited table service.
Food & beverage amenities: food & beverage service establishments including
restaurants, bars, cafes, and public houses. Also includes catering services and hotel
food & beverage services.
Hotels & lodging: travel accommodation including hotels, motels, lodging, and casino
hotels. Also includes sale of time-share properties.
Entertainment facilities:
Gambling: operation of bookmakers, casinos, lottery, and online gambling services.
Recreation & entertainment facilities: facilities that provide recreation and
entertainment services such as amusement arcades, art spaces, cinemas, fitness
centres, galleries, leisure facilities, museums, sports grounds, theatres, and theme
parks. Also includes ticketing sales for events.
1.6. Infrastructure
Construction:
Energy infrastructure construction: construction of energy infrastructure including
power plants, nuclear plants, and pipelines.
Non-residential building construction: construction of commercial, industrial, and
institutional buildings not covered elsewhere.
Renewable energy construction: construction of renewable energy infrastructure
including biomass plants, solar plants, and wind farms.
Residential building construction: construction of any type of housing.
Transportation infrastructure & other construction: construction of transport
infrastructure including airport, maritime, rail, and subway infrastructure. Also includes
construction of bridges, highways, roads, and tunnels.
Utility line construction: construction of utility networks including electricity, gas, and
water distribution lines. Also includes telecommunications transmission infrastructure.
Energy utility networks:
Electricity networks: operation of electricity transmission networks and storage. Also
includes distribution and sale of electricity to end users.
Gas utilities: operation of natural gas, butane, and propane transmission networks
and storage. Also includes distribution and sale of gas to end users.
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Land & property ownership & development:
Infrastructure upkeep & management: operation of infrastructure concession such
as bridges, car parks, toll roads, tunnels, and waterways. Also include maintenance of
this infrastructure.
Land sales & leasing: sale and leasing of land. Also includes royalty interest in oil &
gas industry.
Real estate owners & developers: non-REIT owners and developers of any type of
property.
Non-energy utilities:
Recycling: collection, treatment, and processing of hazardous and non-hazardous
waste material going to recovery facilities.
Waste management: collection, treatment, and processing of hazardous and non-
hazardous waste material going to landfill, transfer, and incinerators. Also includes
remediation services of any type.
Waste water management: post-consumption retrieval and treatment of waste water
and sewage.
Water supply networks: pre-consumption supply and treatment of water.
1.7. International bodies
Government agencies:
Agencies local: administration of specific governmental functions on a local scale.
Agencies national: administration of specific governmental functions on a national
scale.
Agencies regional: administration of specific governmental functions on a regional
scale.
Government banks:
Government banks: financial institutions that regulate the national supply of money
and credit, manage monetary policy, issue currency, and provide other specialised
financial services.
Government bodies:
Government local: governmental body operating on a local scale such as city.
Government national: governmental body operating on a national scale such as
country.
Government regional: governmental body operating on a regional scale such as state.
International bodies:
Supranationals: multinational organisation operating across national boundaries.
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1.8. Manufacturing
Electrical & electronic equipment:
Batteries: manufacturing of any type of chemical means of storing electrical energy
including primary cell and secondary cell batteries. Excludes reserve cell and fuel cell.
Communications equipment: manufacturing of any type of equipment used for
communications including wired, wireless, satellite, and broadcasting equipment.
Computer hardware: design and manufacturing of computer hardware that is
characterised by larger processing power and storage capabilities than other electronic
equipment such as computers, digital storage, terminals, servers, and gaming consoles.
Electrical equipment: design and manufacturing of electrical equipment not covered
elsewhere including auto electrical equipment, commercial HVAC appliances,
escalators and lifts, lighting fixtures, machinery for commercial sector, and security
equipment.
Electronic components: design and manufacturing of components used within
electrical & electronic equipment such as discrete circuits, display components,
integrated circuits, passive components, printed circuit boards, processors, and
semiconductor devices.
Electronic equipment: design and manufacturing of finished electronic products that
is characterised by limited processing power and storage capabilities including
consumer electronics, office electronics, and specialist electronic equipment.
Household appliances: manufacturing of household electrical appliances such as
refrigerators, freezers, laundry appliances, cooking appliances, cleaning appliances
and portable HVAC appliances.
Semiconductors: design and fabrication of semiconductors for use in electronic
components. Also includes the manufacturing of silicon (or other raw material)
feedstock.
Leisure & home manufacturing:
Accessories: design and manufacturing of accessories such as watches and jewellery.
Furniture: manufacturing of any type of furniture such as chairs, couches, desks, filing
cabinets, mattresses, shelves, tables, and wardrobes.
Homeware: manufacturing of small, non-powered household products not covered
elsewhere such as home decoration furnishings, kitchen utensils, musical instruments,
and office supplies.
Sporting goods: manufacturing of sports equipment. Also includes the manufacturing
of bicycles.
Toys & games: manufacturing of toys and games including crafts, electronic games,
hobby models, and children’s vehicles. Excludes children’s bicycles, gaming consoles,
and video games.
Light manufacturing:
Automotive interior: manufacturing of automotive interior trimmings such as panels,
roof liner, seating, and textiles.
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Munitions: manufacturing of munitions, small arms, and supplies used for both military
and recreational purposes.
Other building products: manufacturing of products used in building and furnishing
including cabinets, doors, flooring, plumbing fixtures, and windows, not covered
elsewhere.
Other containers & packaging: manufacturing of generic packaging labels and other
forms of packaging not covered elsewhere.
Pollution control equipment: manufacturing of equipment used for filtration and
purification of air and water.
Tires: manufacturing of rubber tires and tubes from natural and synthetic rubber.
Metal products manufacturing:
Fabricated metal components: manufacturing of semi-finished and finished metal
products including automotive parts, fasteners and fixings, fluid control equipment,
industrial tanks, metal windows and doors, non-powered tools, pipe fittings, razor
blades, springs, and wires.
Metal containers & packaging: manufacturing of light metal containers and
packaging such as aluminium foil, cans and tins, and closures.
Paper products & packaging:
Paper packaging: manufacturing of paper-based containers and packaging such as
cardboard, food containers, moulded pulp packaging, paperboard, and paper bags.
Paper products: manufacturing of paper products not covered elsewhere including
household paper products, sanitary products, and paper stationery.
Plastic product manufacturing:
Plastic products: manufacturing of thermoplastic and thermosetting plastic products
including building materials, containers, film and sheet, household plastic products, and
packaging materials.
Powered machinery:
Agriculture, construction & mining machinery: manufacturing of powered
machinery, equipment, and large vehicles used in agriculture, construction, and mining
industries.
Engines & motors: manufacturing of engines and engines parts including automobile
engines, aircraft engines, and general-purpose industrial engines.
Industrial machinery: manufacturing of powered machinery produced for specific
industrial purposes including automation equipment, lifting and handling equipment,
metal forming and metallurgy machinery, power generation and transmission
equipment, and other special purpose equipment and machinery not covered
elsewhere.
Other vehicle equipment & systems: manufacturing of vehicle equipment not
covered elsewhere such as auto safety equipment, brakes, gear, steering,
transmission, and other vehicle components.
Renewable energy equipment:
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Other renewable energy equipment: manufacturing of renewable energy generation
and storage equipment such as convertors, generators, and turbines. Also includes
manufacturing of fuel cells.
Solar energy equipment: manufacturing of semiconductors for use in solar energy
equipment. Also includes the manufacturing of polysilicon feedstock.
Transportation equipment:
Aerospace: manufacturing of aircraft and helicopters for commercial and military
purposes. Also includes missiles and spaceships.
Alternative vehicles: manufacturing of alternative fuel vehicles including electric
vehicles (EVs), fuel cell electric vehicles (FCEVs), hybrid electric vehicles (HEVs), and
plug-in hybrid electric vehicles (PHEVs).
Automobiles: manufacturing of passenger and commercial vehicles, light trucks,
motorcycles, and utility vehicles.
Heavy vehicles: manufacturing of heavy-duty vehicles such as buses, coaches, and
medium and heavy trucks. Also includes military vehicles and tanks.
Railroad rolling stock: manufacturing of diesel and electric trains and railcars for
commercial and industrial purposes.
Recreational vehicles: manufacturing of vehicles for recreational use including boats,
caravans, campervans, motorhomes, trailers, and yachts.
Shipbuilding: manufacturing of ships for commercial, industrial, and military purposes.
Wood & rubber products:
Finished wood products: manufacturing of wood products including interior plywood,
laminate flooring, wooden furniture, and wooden windows and doors.
Rubber products: manufacturing of products from natural rubber. Excludes
manufacturing of tires.
1.9. Materials
Cement & concrete:
Cement: production of cement and clinker.
Concrete products: production of ready mixed concrete and any type of concrete
product.
Chemicals:
Agricultural chemicals: production of chemicals for treating crops. Excludes
production of fertilisers.
Basic plastics: production of basic plastics including cellulose, organic resins,
polymers, and synthetic fibres.
Biofuels: converting of biological matter into useable fuel for energy or transportation
purposes.
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Inorganic base chemicals: large scale production of inorganic base chemicals
including acids, alkalis, and industrial gases.
Nitrogenous fertilizers: production of nitrogen-based fertilisers such as ammonia and
urea.
Non-nitrogenous fertilizers: production of phosphate and potassium-based fertilisers.
Other base chemicals: large scale production of organic base chemicals including
aromatics, coal tar, industrial alcohols, olefins, and synthetic rubber.
Personal care & household products: production of chemicals for personal care and
household purposes such as cleaning products, cosmetics, and hygiene products.
Specialty chemicals: production of chemicals for bespoke purposes not covered
elsewhere such as additives, adhesives, catalysts, dyes, flavourings, ink, lubricants,
paints, and advanced materials.
Metal smelting, refining & forming:
Aluminium: smelting, refining, and casting of aluminium from alumina. Also includes
recycling of aluminium.
Copper: smelting, refining, and casting of copper from copper ore. Also includes
recycling of copper.
Iron & steel: smelting, refining, and casting of steel from iron ore or pig iron. Also
includes recycling of steel.
Metal processing: hot forming of metals, including drawing, extruding, forging, and
rolling, and cold forming of metals, such as hydroforming and stamping, into raw
products for use in manufacturing and infrastructure industries.
Other non-ferrous metals: refining of non-ferrous metals not covered elsewhere
including cadmium, cobalt, lead, lithium, manganese, molybdenum, nickel, tin, and zinc.
Also includes recycling of non-ferrous metals not covered elsewhere.
Precious metals: refining of naturally occurring precious metals such as gold, platinum,
and silver.
Metallic mineral mining:
Bauxite mining: mining of bauxite ores.
Iron ore mining: mining of iron ores.
Other non-ferrous ore mining: mining of non-ferrous ores not covered elsewhere
including cobalt, copper, lead, lithium, manganese, nickel, tin, zinc, and their
aggregates. Also includes lithium brine extraction.
Precious metals & minerals mining: mining of naturally occurring precious metal
ores and minerals including diamonds, gemstones, gold, platinum, silver, and their
aggregates.
Other materials:
Ceramics: manufacturing of ceramics for any purpose including building materials,
refractories, whitewares, and advanced ceramics.
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Glass products: manufacturing and processing of any type of glass including flat glass,
tempered/heat strengthened glass, and hollow glass. Excludes manufacturing of glass
fibre.
Other non-wood building materials: manufacturing of materials not covered
elsewhere including building materials, insulation materials, and roofing materials not
made from glass, plastic, metal or wood.
Other mineral mining:
Other non-metallic minerals: mining and quarrying of non-metallic minerals not
covered elsewhere including clay, granite, gravel, limestone, sand, and stone. Also
includes mining of feedstock for non-nitrogenous fertilisers including phosphate rock
and potash rock.
Wood & paper materials:
Pulp & paper mills: manufacturing of pulp and paper from wood plant fibre and
recycled paper.
Sawmills & wood materials: chipping, cutting, laminating, seasoning, and treating of
hard and soft wood into materials for use in manufacturing and construction industries.
1.10. Power generation
Nuclear power generation:
Nuclear generation: operation of nuclear power plants which use nuclear fission to
generate electricity and heat.
Renewable power generation:
Biomass generation: operation of biomass power plants which use animal and plant-
based biomass to generate electricity and heat.
Geothermal generation: operation of geothermal power plants, including dry steam,
flash steam, and binary cycle power plants, to generate electricity and heat.
Hydro generation: operation of large-scale hydroelectric power plants, including
hydroelectric dams, run-of-the-river hydroelectricity (ROR), and pumped-storage
hydroelectricity (PSH), to generate electricity. Excludes tidal stream generators.
Other renewable generation: operation of power plants which generate electricity
from renewable energy sources not covered elsewhere including ocean thermal, tidal,
and wave energy.
Solar generation: operation of solar power plants, including large-scale photovoltaic
(PV) systems or concentrated solar power (CSP) plants, to generate electricity and
heat.
Wind generation: operation of on and offshore windfarms to generate electricity.
Thermal power generation:
CCGT generation: operation of combined cycle gas turbine (CCGT) power plants to
generate electricity. More efficient than simple cycle as the exhaust gas is routed to
drive a secondary steam turbine therefore generating more energy.
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Coal generation: operation of coal power plants which burn coal to generate electricity
and heat.
Non-CCGT generation: operation of simple cycle gas turbine power plants to generate
electricity. More responsive but less efficient than combined cycle therefore functions
predominantly to meet peak loads.
Waste power generation:
Waste generation: operation of waste-to-energy plants which burn municipal or
industrial waste products to generate electricity and heat.
1.11. Retail
Convenience retail:
Hypermarkets & superstores: operation of large, big-box stores which are a
combination of a supermarket and a department store and cover a wide range of
products.
Supermarkets, food & drugstores: operation of stores that sell consumer staple
products including food, beverages, pharmaceuticals, household products, and
personal products.
Discretionary retail:
Apparel stores: operation of stores that sell any type of clothing and footwear.
Department stores: operation of stores that sell a wide range of merchandise lines
and products typically separated into different departments.
Discretionary delivery retail: warehouse-based operations of any type of good where
customers order via mail-order. These operations typically do not have store fronts.
Specialist retail: operation of stores that sell a specific range of consumer
discretionary products not covered elsewhere such as automotive retail, consumer
electronics, furniture, homeware, household appliances, jewellery and watches, media,
sporting goods, and toys. Also includes discount stores and second-hand stores.
Trading, wholesale, distribution, rental & leasing:
Agricultural products wholesale: wholesaling of agricultural supplies such as animal
feed, beans, grains, seeds, and other raw material.
Animal products wholesale: wholesaling of animal products such as dairy, fish, meat,
poultry, and seafood. Also includes wholesaling of livestock.
Chemicals wholesale & distribution: wholesaling of any type of chemicals products.
Construction & building materials dealing & distribution: wholesaling of building
materials, including brick, insulation, and roofing, and products, such as electrical and
plumbing supplies.
Consumer goods wholesale & rental: wholesaling of consumer goods not covered
elsewhere such as household appliances, jewellery and watches, sporting goods, and
toys. Also includes rental of consumer goods.
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Food & beverage wholesale: wholesaling of food and beverage products not covered
elsewhere. Also includes wholesaling of tobacco products.
Home & office wholesale: wholesaling of home and office furniture, furnishings, and
supplies.
Industrial machinery distribution: wholesaling of industrial machinery and
equipment for use in agricultural, construction, industrial, and mining industries. Also
includes rental of industrial machinery and equipment.
Metals supply, wholesale & trading: wholesaling of metal and metal ore. Also
includes trading of metals.
Pharma & health care supplies wholesale & distribution: distribution and
wholesaling of pharmaceutical goods and health care products. Also includes
wholesaling of medical equipment.
Technology hardware wholesale & distribution: wholesaling of electrical and
electronic equipment such as computer hardware, electrical equipment, electronic
equipment, and household appliances. Also includes distributors providing electronic
components to manufacturers and rental of electrical and electronic equipment.
Textile & apparel wholesale: wholesaling of any type of clothing, footwear, fabric, and
textiles.
Transportation equipment wholesale & dealing: wholesaling and distribution of
transportation equipment such as automobiles, automotive parts, and tires.
Vehicles & machinery rental & leasing: rental, finance, and leasing of vehicles and
machinery such as aircraft, boats, commercial vehicles, passenger vehicles, and
railroad cars.
Wood & paper products wholesale: wholesaling of wood and paper products such
as books, bulk paper, paper products, and wood.
1.12. Services
Commercial & consumer services:
Commercial services: provision of services for commercial users not covered
elsewhere such as janitorial services, repair and maintenance services, security
services, and testing services.
Consumer services: provision of services for consumer users not covered elsewhere
such as funeral services, laundry services, personal care services, photography
services, and repair and maintenance services.
Travel services: provision of travel services including travel agencies, tour operator
services, and travel-related reservation services.
Financial services:
Asset managers: also known as investment managers, asset managers are hired by
clients to invest assets on their behalf.
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Banks: financial institutions that mostly undertake lending, deposit taking and other
financial intermediary activities.
Insurance: financial institutions that provide and sell (re)insurance underwriting
products and services to their policyholders.
REIT: owners and developers of any type of property, structured as a real estate
investment trust.
Industrial support services:
Energy services & equipment: provision of support services and supplies for energy
industry including coal mining support, drilling support, oilfield support, and surveying
support.
Industrial services: provision of inspection, repair and maintenance, surveying, and
testing services for industrial machinery, equipment, and facilities.
Mining & metals support services: provision of support services for mining industry
including both metallic and non-metallic mining. Excludes coal mining support services.
Transportation support services: provision of support services to the transportation
industry that typically does not involve owning vehicles including airport operations,
harbour operations, and rail terminal operations.
IT & software development:
IT services: provision of advisory, information, and professional services for
commercial users including IT outsourcing and technology consulting.
Software: developing and publishing of any type of software including application
software and system software.
Media, telecommunications & data center services:
Media: production, distributing, and broadcasting of media including film, music, radio,
and TV.
Servers & data centers: operation of servers and data centres.
Telecommunications services: operation of telecommunications infrastructure to
provide wired, wireless, and satellite services.
Other services:
Education services: provision of education services at any level for any profession
including schools, colleges, universities, vocational education, cultural education, and
sports education.
Health care services: provision of health care services including outpatient health
services, such as dentists, doctors, and opticians, home health care and nursing
services, testing services, such as labs and diagnostic imaging, and veterinary services.
Also includes medical insurance services.
Real estate services: provision of advisory, information, and professional services for
owners of real estate including property management and real estate brokerage.
Print & publishing services:
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Print publishing: publishing and distributing of any type of print including books,
journals, mail advertising, magazines, and newspapers.
Printing services: provision of printing services for consumer and commercial users.
Specialized professional services:
Engineering services: provision of consultancy and design services for high impact
industries including architectural services, civil engineering services, and
environmental consulting services.
Other financial: provision of financial services not covered elsewhere including
accountancy services, credit agencies, financial advisory services, financial data
providers, financial transaction processors, insurance and mortgage brokers, and
trading and clearance services.
Other professional services: provision of advisory, information, and professional
services not covered elsewhere including legal services, management consultancy
services, and non-financial information, data, and analytics providers.
Web & marketing services:
Marketing: provision of any type of advertising and marketing services. Excludes print
media.
Web-based services: provision of services online including booking services, online
marketplace, recruitment listings, real estate listings, social networking, ticket sales,
and websites that provide any type of information not covered elsewhere.
1.13. Transportation services
Air transport:
Air freight: provision of air freight transportation services.
Passenger airlines: provision of any type of air-based passenger transportation
service.
Intermodal transport & logistics:
Intermodal transport: provision of intermodal freight transportation services.
Logistics – transport: provision of logistics services including courier services, mail
services, and airport, harbour, and rail terminal transport operations, where transport
is owned by the company.
Logistics – 3
rd
party: provision of logistics services including brokerage services,
freight forwarding services, and storage and warehousing services. Also includes
courier services, mail services, and other logistics operations, where transport is not
owned by the company.
Marine transport:
Cruise lines & ferries: provision of any type of water-based passenger transportation
service.
Marine freight: provision of water freight transportation services.
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Rail transport:
Passenger rail: provision of any type of rail-based passenger transportation service.
Rail freight: provision of rail freight transportation services.
Road transport:
Bus & taxi: provision of any type of road-based passenger transportation service.
Road freight: provision of road freight transportation services.
