Appendix D: List of Sectors (Aligned with Global Reporting Initiative)

Sector
Description

Oil and Gas

Exploration and production of oil and gas; suppliers of equipment and services to oil and gas fields; storage and transportation; refining and marketing of oil and gas products.

Coal

Exploration and extraction of coal; suppliers of equipment and services to coal mines; storage and transportation; refining and marketing of coal products.

Agriculture, Aquaculture, and Fishing

Agriculture, animal husbandry, aquaculture, and fishing. Includes rubber but excludes hunting and forestry.

Mining

Exploration and extraction of minerals, except coal; suppliers of equipment and services to mining; storage and transportation; refining and marketing of minerals.

Food and Beverages

Manufacturing of food, beverages, and tobacco.

Textiles and Apparel

Manufacturing and retail of textiles, apparel, footwear, and accessories.

Banking

Commercial banks; consumer finance; savings institutions; mortgage finance; micro-finance institutions.

Insurance

Life, non-life, and reinsurance.

Capital Markets

Asset owners and managers, investment banks, custody, and stock exchanges.

Utilities

Electricity generation (except renewables), transmission and distribution; gas utilities and distributors; water utilities and services; waste management.

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