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 industriesCrop cultivation, livestock farming, fishing, aquaculture and forestry operations. High exposure to methane, nitrous oxide, and land-use change emissions.
Construction
1 industryBuilding construction, civil engineering, and specialized construction activities. Dominated by embodied carbon in materials and on-site diesel equipment.
Supply (Energy & Utilities)
2 industriesPower generation, energy distribution, water supply, and waste management. Core infrastructure sectors with direct combustion and process emissions.
Entertainment
2 industriesGaming, recreation, sports, and leisure activities. Emissions driven by facility energy use, travel, and event operations.
Financial Institutions
3 industriesBanking, capital markets, insurance, and asset management. Scope 3 financed emissions (Category 15) typically dominate the carbon footprint.
Health Care
1 industryHospitals, clinics, pharmaceuticals manufacturing, and healthcare services. Energy-intensive facilities with cold-chain logistics and medical waste processing.
Hospitality
2 industriesAccommodation, food services, and tourism operations. Dominated by building energy, food supply chain, and guest-related consumption.
Resource Transformation
16 industriesThe largest sector group covering manufacturing from chemicals and electronics to food processing and textiles. Process emissions, purchased energy, and raw materials dominate.
Extractives & Minerals Processing
2 industriesExtraction of minerals, metals, coal, oil, and natural gas. Fugitive methane, diesel equipment, land disturbance, and process emissions are the primary sources.
Real Estate
1 industryProperty development, management, and services. Building operational energy (HVAC, lighting) and embodied carbon in construction materials drive the footprint.
Consumer Goods
1 industryWholesale distribution, retail trade, and e-commerce. Warehouse energy, fleet logistics, packaging, and cold-chain operations are key emission drivers.
Services
3 industriesProfessional services, education, and marketing. Primarily office-based with emissions from building energy, business travel, and purchased goods/services.
Technology & Communications
2 industriesIT services, data centers, software, telecommunications, and media. Data center energy, electronic equipment lifecycle, and network infrastructure emissions dominate.
Transportation
2 industriesRoad, rail, maritime, and air transportation. Fuel combustion from vehicles, vessels, and aircraft is the primary emission source across all modes.