Barbara Strozzilaan 101
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

GRI Sector Program – List ofprioritized sectors
Revision 3
Approved by the GSSB on 19 October 2021

© GRI 2022

ContentsBackground ............................................................................................................................................. 3
Sector list................................................................................................................................................. 3
Priority sectors ........................................................................................................................................ 4
Annex 1 ................................................................................................................................................... 5

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Background
In February 2019, the Global Sustainability Standards Board (GSSB) approved the GRI Sector
Program (Sector Program) to improve clarity and consistency in sustainability reporting. The aim of
the Sector Program is to develop GRI Sector Standards (Sector Standards) for 40 to 45 high-impact
sectors.
The draft GSSB Work Program 2020-2022 proposed a total of 40 sectors categorised by fourpriorities groups. After the exposure of the draft GSSB Work Program 2020-2022, following
consideration of stakeholder suggestions and learnings from the pilot projects, a revised list of sectors
to be covered by the Sector Program was approved by the GSSB in October 2020.
A further revision is proposed in response to the conclusions following the Sector Standards projects
undertaken to date, some of which have resulted in changes to the scope and the name of a sector,and reflect research findings and stakeholder input. While most sectors remain unaltered, some havebeen adjusted in their name and description, and a small number of corrections have been made.
This revised list will support the upcoming consultation on the draft GSSB Work Program 2023-2025.
This list of sectors will be further refined on a periodic basis in response to the conclusions of future
Sector Standards projects and other inputs.

Sector list
The 40 sectors listed in the Annex will be considered for the Sector Program.
The main objective of the composition of the sector list is to accommodate as many potential
reporters as possible, while maintaining internal cohesion of each sector and keeping the total
number of sectors within the original scope of the program (40 to 45 sectors).
As agreed in February 2020, the sectors follow ‘common denominator’ names (e.g. mining, oil andgas, agriculture) that are intended to be recognizable to all stakeholders. The Standards Division will
recommend a sector’s name and a key to link with established classification systems (GICS, ICB,ISIC, and SICS) in the relevant project proposal.
The sectors, with a brief description of each, are listed by priority group in the Annex.
The list is presented to assist in planning the activities of the Sector Program and to engage withinterested parties. The final definition of each sector will be decided at the inception of the project, inconsultation with stakeholders.

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Priority sectors
The key criterion for prioritizing sectors is their sustainability impacts. This should reflect the severityof the impacts, as well as the likelihood of their occurrence. It should take into account the overall sizeof the sector, the sector’s distribution around the world, and the number of organizations from that
sector that are in a position to use the GRI Standards.
Ranking sectors according to their sustainability impacts cannot be completely objective but, taking
also into account the feedback received from stakeholders, the Standards Division has exercised its
best judgement.
Group 1: Basic Materials and Needs, comprises the sectors that were considered to have the largest
sustainability impacts. The pilot projects of oil and gas, coal, agriculture, aquaculture, and fishing wereselected from this group.
A second criterion to define the order of sectors is the potential for exploiting synergies between them.
For example, the Sector Standard for mining is expected to share many topics with oil, gas, and coal;food and beverages can build upon the knowledge and contacts developed under agriculture,
aquaculture, and fishing. The three standards in the financial services industry are planned to bedeveloped in conjunction.
Taking into account the criteria mentioned above, the Standards Division proposes that the following
sectors will have Sector Standards developed for them following the completion of the pilot projects:
1. Mining
2. Food and beverages
3. Textiles and apparel
4. Banking
5. Insurance
6. Capital markets
7. Utilities
8. Renewable energy
9. Forestry
10. Metal processing

Sectors from the remaining groups will be prioritized in due course, following similar criteria.

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Annex 1
Table 1. List of sectors
SectorDescription of activities

Group 1: Basic materials and needs
Oil and gas

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

CoalExploration and extraction of coal; suppliers of equipment and services tocoal mines; storage and transportation; refining and marketing of coalproducts.

Agriculture, aquaculture, andfishing

Agriculture, animal husbandry, aquaculture, and fishing. Including rubber
but excluding hunting and forestry.

Mining

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

Renewable energy

Solar and wind project developers; biofuels producers; producers of fuelcells and industrial batteries.

Forestry

Forestry and logging, production of pulp and paper.

Metal processing

Steel and aluminum production; smelting and processing of other metals.

Page 5 of 7Group 2: Industrial
Construction materials

Production of cement, concrete, tiles, bricks, glass and other construction
materials, except steel and timber.

Aerospace and defense

Manufacturing of aircrafts and weapons.

Automotive

Production of road vehicles and auto parts, retail and repair of roadvehicles, car rental and leasing.

Construction

Construction of buildings, civil engineering and other construction
activities.

Chemicals

Manufacturing of chemical products, including plastics and fertilizers.

Machinery and equipmentManufacturing of machines and equipment, including ships and trains. Can
include all heavy industry not specified elsewhere.

Pharmaceuticals

Manufacturing of pharmaceuticals products; research and development ofidem, biotechnology.

Electronics

Manufacturing and design of electronic products, including computers,
mobile phones and their components; semiconductors.

Group 3: Transport, infrastructure and tourism
Media and communication

Telecom operators, media companies, printing industry.

Software

Software and related services.

Real estate

Real estate developers and services associated.

Transportation infrastructure

Operation of roads, railways, ports, airports, etc.

Shipping

Transportation services by water.

Trucking

Transportation services by road.

Airlines

Passenger airlines.

Trading, distribution, andlogistics

Freight transportation by rail or plane, postal and other logistical services,
storage services, trading services.

PackagingContainers and packaging.

HotelsManagement of hotels, resorts and other leisure spaces.

Group 4: Other services and light manufacturing
Educational services

Education services at all levels, including online education.

Household durables

Manufacturing of furniture, household appliances, toys, sporting goods
and similar. Can include all light manufacturing not specified elsewhere.

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Managed health care

Health care services, including veterinary.

Medical equipment and services

Manufacturing of medical supplies and equipment.

RetailAll retail services except automotive. Repair services.

Security services and correctional
facilities

Provision of security services, management of correctional facilities.

Restaurants

Restaurants, bars and cafes; catering services.

Commercial services

Professional services, including lawyers, accountants, consultants,
advertising and marketing; business process outsourcing.

Non-profit organizations

Non-governmental organizations, foundations, professional and civicassociations, charities.

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