SICS Industry Sectors

SASB SICS defines industry sectors for sustainability accounting. Each sector has a reference implementation with Scope 1/2/3 emission profiles, GHG Protocol mapping, and PACT PCF coverage.

Agriculture

2 industries

Crop cultivation, livestock farming, fishing, aquaculture and forestry operations. High exposure to methane, nitrous oxide, and land-use change emissions.

AFFAFO
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Construction

1 industry

Building construction, civil engineering, and specialized construction activities. Dominated by embodied carbon in materials and on-site diesel equipment.

CCE
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Supply (Energy & Utilities)

2 industries

Power generation, energy distribution, water supply, and waste management. Core infrastructure sectors with direct combustion and process emissions.

UPEUWW
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Entertainment

2 industries

Gaming, recreation, sports, and leisure activities. Emissions driven by facility energy use, travel, and event operations.

EGAERL
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Financial Institutions

3 industries

Banking, capital markets, insurance, and asset management. Scope 3 financed emissions (Category 15) typically dominate the carbon footprint.

FCMFCIFIN
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Health Care

1 industry

Hospitals, clinics, pharmaceuticals manufacturing, and healthcare services. Energy-intensive facilities with cold-chain logistics and medical waste processing.

HHC
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Hospitality

2 industries

Accommodation, food services, and tourism operations. Dominated by building energy, food supply chain, and guest-related consumption.

HACHFB
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Resource Transformation

16 industries

The largest sector group covering manufacturing from chemicals and electronics to food processing and textiles. Process emissions, purchased energy, and raw materials dominate.

MMBMCHMCFMDE+12
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Extractives & Minerals Processing

2 industries

Extraction of minerals, metals, coal, oil, and natural gas. Fugitive methane, diesel equipment, land disturbance, and process emissions are the primary sources.

MQCOG
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Real Estate

1 industry

Property development, management, and services. Building operational energy (HVAC, lighting) and embodied carbon in construction materials drive the footprint.

RRE
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Consumer Goods

1 industry

Wholesale distribution, retail trade, and e-commerce. Warehouse energy, fleet logistics, packaging, and cold-chain operations are key emission drivers.

SST
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Services

3 industries

Professional services, education, and marketing. Primarily office-based with emissions from building energy, business travel, and purchased goods/services.

SEDSMAPLC
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Technology & Communications

2 industries

IT services, data centers, software, telecommunications, and media. Data center energy, electronic equipment lifecycle, and network infrastructure emissions dominate.

TITTMC
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Transportation

2 industries

Road, rail, maritime, and air transportation. Fuel combustion from vehicles, vessels, and aircraft is the primary emission source across all modes.

TTRTRO
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