Map of proposed GRI Business Activity Groups to Global Industry Classification Standard (GICS)

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Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/topics-research/pages/default.aspx Map of proposed GRI Business Activity Groups to Global Industry Classification Standard (GICS) a Partially Business Activity Group 1 - Oil and Gas 101010 Energy Equipment & Services 10102020 Oil & Gas Exploration & Production 10102010 Integrated Oil & Gas 10102030 Oil & Gas Refining & Marketing 10102040 Oil & Gas Storage & Transportation 2 - Chemicals 151010 Chemicals 3 - Construction Materials 151020 Construction Materials 4 - Mining - Coal 10102050 Coal & Consumable Fuels 5 - Mining - Metals (Iron, Aluminum, Other Metals) 15104010 Aluminum 15104020 Diversified Metals & Mining 15104050 Steel 6 - Mining - Other (Rare Minerals, Precious Metals and Gems) 15104020 Diversified Metals & Mining 15104030 Gold 15104040 Precious Metals & Minerals 7 - Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber 15105010 Forest Products 15105020 Paper Products 25101020 Tires & Rubber Page 1 of 5

8 - Aerospace and Defense 201010 Aerospace & Defense 9 - Building Products 201020 Building Products 10 - Construction and Engineering 201030 Construction & Engineering 11 - Homebuilding 25201030 Homebuilding 12 - Electrical Equipment and Machinery 201040 Electrical Equipment 201060 Machinery 13 - Containers and Packaging 15103010 Metal & Glass Containers 14 - Trading Companies and Distributors, and Commercial Services and Supplies 202010 Commercial Services & Supplies, 201070 Trading Companies & Distributors 15 - Professional Services 202020 Professional Services 16 - Automobiles and Components 25101010 Auto Parts & Equipment 251020 Automobiles 17 - Tires 25101020 Tires & Rubber 18 - Consumer durables, Household and Personal Products 25201010 Consumer Electronics 25201020 Home Furnishings 25201040 Household Appliances 25201050 Housewares & Specialties 252020 Leisure Equipment & Products 303010 Household Products 303020 Personal Products 19 - Textiles, Apparel, Footwear and Luxury Goods 252030 Textiles, Apparel & Luxury Goods 20 - Tobacco 302030 Tobacco 21 - Retailing 2550 Retailing Page 2 of 5

22 - Food and Staples Retailing 301010 Food & Staples Retailing 23 - Food and Beverage Processing 30202010 Agricultural Products 302010 Beverages 30202030 Packaged Foods & Meats 24 - Food Production - Agricultural Production 30202010 Agricultural Products 25 - Food Production - Animal Source Food Production 30202010 Agricultural Products 26 - Air Freight Transportation and Logistics 20301010 Air Freight & Logistics 20303010 Marine a 20304010 Railroads a 20304020 Trucking a 27 - Air transportation - Airlines 20302010 Airlines 28 - Air transportation - Airport Services 20305010 Airport Services 29 - Water Transportation - Water Transportation 203030 Marine 30 - Water Transportation - Ports & Services 20305030 Marine Ports & Services 31 - Ground Transportation - Railroads Transportation 20304010 Railroads 32 - Ground Transportation - Trucking Transportation 20304020 Trucking 33 - Ground Transportation - Highways and Railtracks 20305020 Highways & Railtracks 34 - Banks, Diverse Financials, and Insurance 401010 Commercial Banks 401020 Thrifts & Mortgage Finance 402010 Diversified Financial Services 402020 Consumer Finance 402030 Capital Markets 403010 Insurance 35 - Real Estate 4040 Real Estate Page 3 of 5

36 - Software and Services 4510 Software & Services 37 - Technology Hardware and Equipment 4520 Technology Hardware & Equipment 38 - Semiconductors and Semiconductors Equipment 4530 Semiconductors & Semiconductor Equipment 39 - Telecommunication Services 5010 Telecommunication Services 40 - Hotels, Restaurants and Leisure, and Tourism Services 253010 Hotels, Restaurants & Leisure 41 - Education Services 25302010 Education Services 42 - Specialized Consumer Services 25302020 Specialized Consumer Services 43 - Media 254010 Media 44 - Healthcare Equipment and Supplies 351010 Health Care Equipment & Supplies 45 - Healthcare Providers and Services, and Healthcare Technology 351020 Health Care Providers & Services 351030 Health Care Technology 46 - Pharmaceuticals, Biotechnology and Life Sciences 352010 Biotechnology 47 - Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy) 352020 Pharmaceuticals 352030 Life Sciences Tools & Services 551010 Electric Utilities 48 - Gas Utilities 551020 Gas Utilities 49 - Water Utilities 551040 Water Utilities 50 - Solid Waste Managment Utilities n/a 51 - NGO n/a 52 - Public Agencies n/a 551050 Independent Power Producers & Energy Traders Page 4 of 5

References MSCI, n.d. Global Industry Classification Standard (GICS) Sector Definitions. [Online] Available at: http://www.msci.com/products/indices/sector/gics/ [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 5 of 5