V2 Standards Structure and Concepts : Knowledge Hub

V2 Standards Structure and Concepts

What are the content categories of the B Lab new standards requirements for B Corp Certification and how are they structured?

The Foundation and Impact Topic Requirements in the new Standards for B Corp Certification have the same content categories and follow the same structure. The content structure details the importance of the requirements, what is required to meet and be evaluated against the requirements, and includes supporting implementation guidance and resources. The content categories and structure are as follows:

Intent	Describes the goal of the Impact Topic or Foundation Requirements and why it is important, and establishes the link between the requirements and their outcome.
Outcome	Outlines the intended result of the Impact Topic or Foundation Requirements. Outcomes represent the collective aspirations of the B Corp community.
Scope	Explains who or what the requirements apply to (i.e. the company’s operations, value chain, or stakeholders).
Notes	Sets out how the Impact Topic or Foundation Requirements align with other Impact Topics, or describes details of the requirements. Included only when relevant.
Terms and Definitions	Defines key terms used in the new standards. The defined meanings are essential to understanding the requirements.
Requirements	Includes the requirements and sub-requirements of the new standards. The company needs to meet these requirements, and in some cases maintain or continuously improve upon them, to achieve B Corp Certification. Sub-requirements in some Impact Topics have a set of options for companies to choose from. These are labeled with an “O”. Each requirement and sub-requirement has an ID code to identify which Impact Topic it falls under. For example, PSG1.1 is a sub-requirement of the PSG1 requirement, in the Purpose & Stakeholder Governance Impact Topic.
Each sub-requirement includes:
Track Factors	Identify company attributes, including: size (based on number of workers and revenue) sector industry. These determine which sub-requirements apply to the company.
Year	Indicate the number of years the company has until it must comply with the sub-requirement. Year 0 (Y0) - The company complies with this sub-requirement from its first application for certification, and continuously thereafter. Year 3 (Y3) - The company complies with this sub-requirement from Year 3 onward, and continuously thereafter. Year 5 (Y5) - The company complies with this sub-requirement from Year 5 onward, and continuously thereafter. To maintain B Corp certification, companies must continually comply with all applicable sub-requirements as soon as they become effective.
Eligible for the equity mechanism	Identifies whether the sub-requirement can have the equity mechanism applied. “Yes” means the sub-requirement is eligible; “no” means it is ineligible. The equity mechanism applies to companies based in a country or territory with “some” or “more” operational barriers. If the company qualifies for the equity mechanism, it can choose to be exempt from a percentage of the eligible sub-requirements but will need to provide a justification based on its operational barriers. All companies need to meet all sub-requirements that are ineligible for the equity mechanism.
Compliance Criteria	Sets out the mandatory actions that the company needs to implement to meet and demonstrate meeting the sub-requirement.
Intent	Describes the sub-requirement’s intended outcome.
Clarifying the Compliance Criteria	Provides additional information about what is needed to meet the compliance criteria.
Applying the Criteria to Independently Certifying Subsidiaries	Clarifies how the sub-requirement applies to independently certifying subsidiaries
Further guidance	Provides additional information about how to understand and implement the sub-requirement. Does not include mandatory actions.
Recommendations	Provides non-mandatory recommendations for implementing the sub-requirement, such as: methodologies relevant stakeholders best practice suggestions background and context other helpful considerations.
Implementation Resources	Include useful links, in available languages, to help the company implement each sub-requirement, such as: guides tools databases standards
Interoperability	Lists matching or overlapping data and information from other standards and frameworks that help meet the requirements in the new standards. As defined below, these may be a “conceptual alignment data point” with the B Lab standards, or have “equivalency data point”. Note: i) this does not equate to a verification exemption of the sub-requirement. ii) B Lab will regularly update (frequency tbc) the interoperability section in the B Impact Assessment to ensure highlighted data points from other standards and frameworks are up to date.
Conceptual Alignment Data Point	Lists metrics or qualitative data points from other standards and frameworks that contribute to meeting the sub-requirement. A conceptual alignment data point that is from other standards or frameworks is directly related to the sub-requirement, but may have slight differences in scope, specificity, or methodology. Despite the differences, the company may use the method or tool, or take the data as a starting point to produce data that meets the sub-requirement.
Equivalency Data Point	Lists metrics or qualitative data points from other standards and frameworks that exactly match the data sought to meet the sub-requirement. The company can apply the method, tool, or data used in the other standard or framework directly to meet the sub-requirement in the B Lab standards.

If my company is applicable for the Equity Mechanism, how is this applied to my certification process?

We are changing parts of the Equity Mechanism to align with the expectations of our assurance partners and the Empowering Consumers for the Green Transition Directive.

Implementation in two phases

For at least Q1 and Q2 2026, companies facing operational barriers due to where they are based use the Equity Mechanism via the Variance Mechanism to opt out of B Lab Standard requirement(s). Read section 4.2.2. Requesting a Variance in the Certification Requirements. The company is then not required to demonstrate conformity with those requirement(s) during the audit. There are two conditions to receiving this type of variance:

The company’s location captured in their assessment is a country or territory with “some barriers” (e.g. Brazil) or “more barriers” (e.g. Kenya). The full list is available in the article How the new B Lab Standards requirements are tailored to each company's context?
The company requests a variance for a sub-requirement that is eligible for the Equity Mechanism. Under each sub-requirement, there is a field “Eligible for equity mechanism?” with either a “Yes” or “No”.

B Lab is exploring how to integrate the Equity Mechanism into B Impact. This would replace the initial approach of using the Variance Mechanism. The exact timeline for this work is still in progress.

Equity Mechanism and different countries context

In order to operationalize the Equity Mechanism we have to simplify its application to contexts where one company’s scope covers multiple countries or territories. The Equity Mechanism applies based on the location stated in the company’s assessment (i.e. where the majority of workers are located).

B Lab intended to have the Equity Mechanism apply at the country level, regardless of the headquarter's location. This has proven operationally unfeasible and therefore needed to change.

Examples

A company in Kenya that only operates domestically is eligible for the Equity Mechanism.
A company in Brazil is eligible for the Equity Mechanism, even if it has operations in Canada and Germany.
A company in Germany is not eligible for the Equity Mechanism, even if it has operations in Brazil and Kenya.

In all cases, the company’s location as stated in their assessment is what determines the eligibility and the number of sub-requirements they can opt out of. The full list is available in the article How the new B Lab Standards requirements are tailored to each company's context?

Changes to the calculations due to equity mechanism

Instead of expressing how many sub-requirements a company can skip using percentages (10 or 15%), we now state an absolute number (e.g. Small can opt out of three sub-requirements at Year 0). This is clearer and avoids the company making their own calculation.

In the article How the new B Lab Standards requirements are tailored to each company's context?, companies can see exactly how many sub-requirements they can opt out of in Years 0, 3, and 5.

Which companies are impacted by the Equity Mechanism?

Eligible companies certifying in at least Q1 and Q2 2026 use the Variance Mechanism to benefit from the Equity Mechanism. This is a temporary solution while we work on integrating the Equity Mechanism into B Impact.

Companies in a country or territory “with fewer operational barriers”, but with operations in a country or territory with “some” or “more operational barriers”, are not eligible for the Equity Mechanism. See examples above.

Continuous improvement in the V2 Standards

The new standards offer a clear roadmap for achieving B Corp Certified status through continuous performance and improvement across seven Impact Topics. Its requirements, designed in a phased approach, guide companies on a journey of continuous improvement that unfolds over the years.

To achieve initial certification, companies must comply with the Year 0 sub-requirements. Subsequently, they will progressively adopt and comply with the Year 3 and Year 5 sub-requirements.

To maintain B Corp certification, companies must continually comply with all applicable sub-requirements from the time they become effective. Thus, in Year 3, a company must continue to comply with the Y0 sub-requirements while meeting the Y3 sub-requirements; and in Year 5, it must continue to comply with the Y0 and Y3 sub-requirements while meeting the Y5 sub-requirements. See the image below.

Each successive phase builds upon the previous one, reinforcing continuous improvement and complete adherence to the new standard’s requirements.

What company industry options affect the questions applicable to my company’s assessment?

The company’s industry selection often is the best way to communicate about the company’s main operations and can be specific or general. In some ways, this is used to communicate on the company’s certified B Corp profile. Additionally however, there are some industry selections that can impact the questions applicable to the company.

The following table is an overview of all options available in B Impact.

Sector	Industry Category	Industry
Agriculture/Growers	Agriculture, forestry & fishing	Agricultural support/post-harvest
Agriculture/Growers	Agriculture, forestry & fishing	Agricultural Processing
Agriculture/Growers	Agriculture, forestry & fishing	Animal Production
Agriculture/Growers	Agriculture, forestry & fishing	Fishing & aquaculture
Agriculture/Growers	Agriculture, forestry & fishing	Forestry & logging
Agriculture/Growers	Agriculture, forestry & fishing	Growing non-perennial crops
Agriculture/Growers	Agriculture, forestry & fishing	Growing perennial crops
Agriculture/Growers	Agriculture, forestry & fishing	Hunting, trapping and related
Agriculture/Growers	Agriculture, forestry & fishing	Mixed Farming
Agriculture/Growers	Agriculture, forestry & fishing	Plant propogation
Manufacturing	Agriculture, forestry & fishing	Agicultural support/post-harvest
Manufacturing	Agriculture, forestry & fishing	Agricultural Processing
Manufacturing	Agriculture, forestry & fishing	Animal Production
Manufacturing	Agriculture, forestry & fishing	Fishing & aquaculture
Manufacturing	Agriculture, forestry & fishing	Forestry & logging
Manufacturing	Agriculture, forestry & fishing	Growing non-perennial crops
Manufacturing	Agriculture, forestry & fishing	Growing perennial crops
Manufacturing	Agriculture, forestry & fishing	Hunting, trapping and related
Manufacturing	Agriculture, forestry & fishing	Mixed Farming
Manufacturing	Agriculture, forestry & fishing	Plant propogation
Manufacturing	Construction	Construction
Manufacturing	Energy, Heating & Cooling	Electric power transmission
Manufacturing	Energy, Heating & Cooling	Fossil fuel power generation
Manufacturing	Energy, Heating & Cooling	Gaseous fuel manufacturing
Manufacturing	Energy, Heating & Cooling	Hydroelectric power generation
Manufacturing	Energy, Heating & Cooling	Nuclear power generation
Manufacturing	Energy, Heating & Cooling	Other power generation
Manufacturing	Energy, Heating & Cooling	Solar power generation
Manufacturing	Energy, Heating & Cooling	Steam & air conditioning
Manufacturing	Energy, Heating & Cooling	Wind power generation
Manufacturing	Manufactured Goods	Apparel
Manufacturing	Manufactured Goods	Basic metals
Manufacturing	Manufactured Goods	Beverages
Manufacturing	Manufactured Goods	Chemicals & chemical products
Manufacturing	Manufactured Goods	Cleaning products
Manufacturing	Manufactured Goods	Computer & electronic products
Manufacturing	Manufactured Goods	Electrical equipment
Manufacturing	Manufactured Goods	Fabricated metal products
Manufacturing	Manufactured Goods	Food products
Manufacturing	Manufactured Goods	Furniture
Manufacturing	Manufactured Goods	Games & toys
Manufacturing	Manufactured Goods	Jewelry & related articles
Manufacturing	Manufactured Goods	Leather & related products
Manufacturing	Manufactured Goods	Machinery & equipment
Manufacturing	Manufactured Goods	Machinery & equipment repair
Manufacturing	Manufactured Goods	Medical & dental supplies
Manufacturing	Manufactured Goods	Musical instruments
Manufacturing	Manufactured Goods	Other manufacturing
Manufacturing	Manufactured Goods	Other non-metallic minerals
Manufacturing	Manufactured Goods	Other transport equipment
Manufacturing	Manufactured Goods	Paper & paper products
Manufacturing	Manufactured Goods	Personal care products
Manufacturing	Manufactured Goods	Pharmaceutical products
Manufacturing	Manufactured Goods	Printing & recorded media
Manufacturing	Manufactured Goods	Refined petroleum products
Manufacturing	Manufactured Goods	Rubber & plastics products
Manufacturing	Manufactured Goods	Sports goods
Manufacturing	Manufactured Goods	Textiles
Manufacturing	Manufactured Goods	Tobacco products
Manufacturing	Manufactured Goods	Wood & wood products
Manufacturing	Mining & Quarrying	Mining
Manufacturing	Waste Management & Recycling	Materials recovery & recycling
Manufacturing	Waste Management & Recycling	Other recycling
Manufacturing	Waste Management & Recycling	Remediation & other waste management
Manufacturing	Waste Management & Recycling	Waste collection
Manufacturing	Waste Management & Recycling	Waste treatment & disposal
Manufacturing	Water & Sewerage	Sewerage
Manufacturing	Water & Sewerage	Water supply & treatment
Service with Minor Environmental Footprint	Accommodation & food service	Accommodation
Service with Minor Environmental Footprint	Accommodation & food service	Beverage serving & bars
Service with Minor Environmental Footprint	Accommodation & food service	Event catering & related
Service with Minor Environmental Footprint	Accommodation & food service	Restaurants & food service
Service with Minor Environmental Footprint	Administrative & support services	Admin, photocopying & mail services
Service with Minor Environmental Footprint	Administrative & support services	Call centres
Service with Minor Environmental Footprint	Administrative & support services	Employment placement & HR
Service with Minor Environmental Footprint	Administrative & support services	Facilities & cleaning services
Service with Minor Environmental Footprint	Administrative & support services	Intellectual property leasing ex-copyrighted
Service with Minor Environmental Footprint	Administrative & support services	Landscape services
Service with Minor Environmental Footprint	Administrative & support services	Other business support
Service with Minor Environmental Footprint	Administrative & support services	Security & investigation
Service with Minor Environmental Footprint	Administrative & support services	Travel agency & related
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Arts & entertainment
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Athletic & fitness centers
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Film, TV & music production
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Gambling & betting activities
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Libraries, museums & culture
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Other recreation
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Other sports
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Programming & broadcasting
Service with Minor Environmental Footprint	Arts, entertainment & recreation	Sports clubs: prof & amateur
Service with Minor Environmental Footprint	Education	Education & training services
Service with Minor Environmental Footprint	Education	Educational support
Service with Minor Environmental Footprint	Education	General secondary education
Service with Minor Environmental Footprint	Education	Higher education
Service with Minor Environmental Footprint	Education	Other education
Service with Minor Environmental Footprint	Education	Pre- & primary education
Service with Minor Environmental Footprint	Education	Technical & vocational educ
Service with Minor Environmental Footprint	Energy	Other renewable energy installation
Service with Minor Environmental Footprint	Energy	Solar panel installation
Service with Minor Environmental Footprint	Financial & insurance activities	Deposit bank - Developed Markets
Service with Minor Environmental Footprint	Financial & insurance activities	Deposit bank - Emerging Markets
Service with Minor Environmental Footprint	Financial & insurance activities	Equity investing - Developed Markets
Service with Minor Environmental Footprint	Financial & insurance activities	Equity investing - Emerging Markets
Service with Minor Environmental Footprint	Financial & insurance activities	Financial markets exchanges
Service with Minor Environmental Footprint	Financial & insurance activities	Financial transaction processing
Service with Minor Environmental Footprint	Financial & insurance activities	Health insurance
Service with Minor Environmental Footprint	Financial & insurance activities	Investment advising
Service with Minor Environmental Footprint	Financial & insurance activities	Life insurance
Service with Minor Environmental Footprint	Financial & insurance activities	Microfinance - Emerging Markets
Service with Minor Environmental Footprint	Financial & insurance activities	Mortgage advice & brokerage
Service with Minor Environmental Footprint	Financial & insurance activities	Non-life insurance
Service with Minor Environmental Footprint	Financial & insurance activities	Other credit - Developed Markets
Service with Minor Environmental Footprint	Financial & insurance activities	Other credit - Emerging Markets
Service with Minor Environmental Footprint	Financial & insurance activities	Other financial services
Service with Minor Environmental Footprint	Financial & insurance activities	Other insurance services
Service with Minor Environmental Footprint	Financial & insurance activities	Pension/retirement plans
Service with Minor Environmental Footprint	Financial & insurance activities	Reinsurance
Service with Minor Environmental Footprint	Financial & insurance activities	Securities brokerage
Service with Minor Environmental Footprint	Human health & social work	Diagnostic services
Service with Minor Environmental Footprint	Human health & social work	Emergency services
Service with Minor Environmental Footprint	Human health & social work	Home health care
Service with Minor Environmental Footprint	Human health & social work	Hospital
Service with Minor Environmental Footprint	Human health & social work	Medical & dental practice
Service with Minor Environmental Footprint	Human health & social work	Non-residential social work
Service with Minor Environmental Footprint	Human health & social work	Other human health
Service with Minor Environmental Footprint	Human health & social work	Other residential care
Service with Minor Environmental Footprint	Human health & social work	Residential elderly & disabled care
Service with Minor Environmental Footprint	Human health & social work	Residential mental health care
Service with Minor Environmental Footprint	Human health & social work	Residential nursing care
Service with Minor Environmental Footprint	Human health & social work	Technology-based support services
Service with Minor Environmental Footprint	Information, communication & technology	Computer programming services
Service with Minor Environmental Footprint	Information, communication & technology	Data processing & hosting
Service with Minor Environmental Footprint	Information, communication & technology	Mobile applications
Service with Minor Environmental Footprint	Information, communication & technology	Other info service activities
Service with Minor Environmental Footprint	Information, communication & technology	Social networks & info sharing
Service with Minor Environmental Footprint	Information, communication & technology	Software publishing and SaaS platforms
Service with Minor Environmental Footprint	Information, communication & technology	Telecommunications
Service with Minor Environmental Footprint	Information, communication & technology	Web portals
Service with Minor Environmental Footprint	Other services	Funeral & related services
Service with Minor Environmental Footprint	Other services	Hairdressing & other beauty services
Service with Minor Environmental Footprint	Other services	Laundry & dry-cleaning
Service with Minor Environmental Footprint	Other services	Membership organizations
Service with Minor Environmental Footprint	Other services	Other personal services
Service with Minor Environmental Footprint	Professional & technical services	Accounting & auditing
Service with Minor Environmental Footprint	Professional & technical services	Advertising & market research
Service with Minor Environmental Footprint	Professional & technical services	Engineering
Service with Minor Environmental Footprint	Professional & technical services	Environmental consulting
Service with Minor Environmental Footprint	Professional & technical services	Legal activities
Service with Minor Environmental Footprint	Professional & technical services	Management consultant - for-profits
Service with Minor Environmental Footprint	Professional & technical services	Management consultant - nonprofits
Service with Minor Environmental Footprint	Professional & technical services	Other professional, scientific & tech
Service with Minor Environmental Footprint	Professional & technical services	Photography
Service with Minor Environmental Footprint	Professional & technical services	Scientific R&D
Service with Minor Environmental Footprint	Professional & technical services	Spec design (non-building)
Service with Minor Environmental Footprint	Professional & technical services	Veterinary activities
Service with Minor Environmental Footprint	Publishing - Print	Book publishing
Service with Minor Environmental Footprint	Publishing - Print	Other publishing activities
Service with Minor Environmental Footprint	Publishing - Print	Publishing - directories
Service with Minor Environmental Footprint	Publishing - Print	Publishing - newspapers & magazines
Service with Minor Environmental Footprint	Real estate, design & building	Architecture design & planning
Service with Minor Environmental Footprint	Real estate, design & building	Civil engineering
Service with Minor Environmental Footprint	Real estate, design & building	Contracting & building
Service with Minor Environmental Footprint	Real estate, design & building	Design & building
Service with Minor Environmental Footprint	Real estate, design & building	Other install & construction
Service with Minor Environmental Footprint	Real estate, design & building	Real estate development
Service with Minor Environmental Footprint	Real estate, design & building	Real estate- fee/contract
Service with Minor Environmental Footprint	Real estate, design & building	Real estate - leased property
Service with Minor Environmental Footprint	Rental & Repair	Rent/lease: motor vehicles
Service with Minor Environmental Footprint	Rental & Repair	Rent/lease: other goods
Service with Minor Environmental Footprint	Rental & Repair	Rent/lease: personal & household goods
Service with Minor Environmental Footprint	Rental & Repair	Repair: automotive
Service with Minor Environmental Footprint	Rental & Repair	Repair: Computer & home goods
Service with Minor Environmental Footprint	Transportation & storage	Air transport
Service with Minor Environmental Footprint	Transportation & storage	Other transport equipment
Service with Minor Environmental Footprint	Transportation & storage	Postal & courier activities
Service with Minor Environmental Footprint	Transportation & storage	Transportation support
Service with Minor Environmental Footprint	Transportation & storage	Transport via pipeline
Service with Minor Environmental Footprint	Transportation & storage	Transport via railways
Service with Minor Environmental Footprint	Transportation & storage	Water transport
Service with Significant Environmental Footprint	Accommodation & food service	Accommodation
Service with Significant Environmental Footprint	Accommodation & food service	Beverage serving & bars
Service with Significant Environmental Footprint	Accommodation & food service	Event catering & related
Service with Significant Environmental Footprint	Accommodation & food service	Restaurants & food service
Service with Significant Environmental Footprint	Administrative & support services	Admin, photocopying & mail services
Service with Significant Environmental Footprint	Administrative & support services	Call centres
Service with Significant Environmental Footprint	Administrative & support services	Employment placement & HR
Service with Significant Environmental Footprint	Administrative & support services	Facilities & cleaning services
Service with Significant Environmental Footprint	Administrative & support services	Intellectual property leasing ex-copyrighted
Service with Significant Environmental Footprint	Administrative & support services	Landscape services
Service with Significant Environmental Footprint	Administrative & support services	Other business support
Service with Significant Environmental Footprint	Administrative & support services	Security & investigation
Service with Significant Environmental Footprint	Administrative & support services	Travel agency & related
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Arts & entertainment
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Athletic & fitness centers
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Film, TV & music production
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Gambling & betting activities
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Libraries, museums & culture
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Other recreation
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Other sports
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Programming & broadcasting
Service with Significant Environmental Footprint	Arts, entertainment & recreation	Sports clubs: prof & amateur
Service with Significant Environmental Footprint	Education	Education & training services
Service with Significant Environmental Footprint	Education	Educational support
Service with Significant Environmental Footprint	Education	General secondary education
Service with Significant Environmental Footprint	Education	Higher education
Service with Significant Environmental Footprint	Education	Other education
Service with Significant Environmental Footprint	Education	Pre- & primary education
Service with Significant Environmental Footprint	Education	Technical & vocational educ
Service with Significant Environmental Footprint	Energy	Other renewable energy installation
Service with Significant Environmental Footprint	Energy	Solar panel installation
Service with Significant Environmental Footprint	Financial & insurance activities	Deposit bank - Developed Markets
Service with Significant Environmental Footprint	Financial & insurance activities	Deposit bank - Emerging Markets
Service with Significant Environmental Footprint	Financial & insurance activities	Equity investing - Developed Markets
Service with Significant Environmental Footprint	Financial & insurance activities	Equity investing - Emerging Markets
Service with Significant Environmental Footprint	Financial & insurance activities	Financial markets exchanges
Service with Significant Environmental Footprint	Financial & insurance activities	Financial transaction processing
Service with Significant Environmental Footprint	Financial & insurance activities	Health insurance
Service with Significant Environmental Footprint	Financial & insurance activities	Investment advising
Service with Significant Environmental Footprint	Financial & insurance activities	Life insurance
Service with Significant Environmental Footprint	Financial & insurance activities	Microfinance - Emerging Markets
Service with Significant Environmental Footprint	Financial & insurance activities	Mortgage advice & brokerage
Service with Significant Environmental Footprint	Financial & insurance activities	Non-life insurance
Service with Significant Environmental Footprint	Financial & insurance activities	Other credit - Developed Markets
Service with Significant Environmental Footprint	Financial & insurance activities	Other credit - Emerging Markets
Service with Significant Environmental Footprint	Financial & insurance activities	Other financial services
Service with Significant Environmental Footprint	Financial & insurance activities	Other insurance services
Service with Significant Environmental Footprint	Financial & insurance activities	Pension/retirement plans
Service with Significant Environmental Footprint	Financial & insurance activities	Reinsurance
Service with Significant Environmental Footprint	Financial & insurance activities	Securities brokerage
Service with Significant Environmental Footprint	Human health & social work	Diagnostic services
Service with Significant Environmental Footprint	Human health & social work	Emergency services
Service with Significant Environmental Footprint	Human health & social work	Home health care
Service with Significant Environmental Footprint	Human health & social work	Hospital
Service with Significant Environmental Footprint	Human health & social work	Medical & dental practice
Service with Significant Environmental Footprint	Human health & social work	Non-residential social work
Service with Significant Environmental Footprint	Human health & social work	Other human health
Service with Significant Environmental Footprint	Human health & social work	Other residential care
Service with Significant Environmental Footprint	Human health & social work	Residential elderly & disabled care
Service with Significant Environmental Footprint	Human health & social work	Residential mental health care
Service with Significant Environmental Footprint	Human health & social work	Residential nursing care
Service with Significant Environmental Footprint	Human health & social work	Technology-based support services
Service with Significant Environmental Footprint	Information, communication & technology	Computer programming services
Service with Significant Environmental Footprint	Information, communication & technology	Data processing & hosting
Service with Significant Environmental Footprint	Information, communication & technology	Mobile applications
Service with Significant Environmental Footprint	Information, communication & technology	Other info service activities
Service with Significant Environmental Footprint	Information, communication & technology	Social networks & info sharing
Service with Significant Environmental Footprint	Information, communication & technology	Software publishing and SaaS platforms
Service with Significant Environmental Footprint	Information, communication & technology	Telecommunications
Service with Significant Environmental Footprint	Information, communication & technology	Web portals
Service with Significant Environmental Footprint	Other services	Funeral & related services
Service with Significant Environmental Footprint	Other services	Hairdressing & other beauty services
Service with Significant Environmental Footprint	Other services	Laundry & dry-cleaning
Service with Significant Environmental Footprint	Other services	Membership organizations
Service with Significant Environmental Footprint	Other services	Other personal services
Service with Significant Environmental Footprint	Professional & technical services	Accounting & auditing
Service with Significant Environmental Footprint	Professional & technical services	Advertising & market research
Service with Significant Environmental Footprint	Professional & technical services	Engineering
Service with Significant Environmental Footprint	Professional & technical services	Environmental consulting
Service with Significant Environmental Footprint	Professional & technical services	Legal activities
Service with Significant Environmental Footprint	Professional & technical services	Management consultant - for-profits
Service with Significant Environmental Footprint	Professional & technical services	Management consultant - nonprofits
Service with Significant Environmental Footprint	Professional & technical services	Other professional, scientific & tech
Service with Significant Environmental Footprint	Professional & technical services	Photography
Service with Significant Environmental Footprint	Professional & technical services	Scientific R&D
Service with Significant Environmental Footprint	Professional & technical services	Spec design (non-building)
Service with Significant Environmental Footprint	Professional & technical services	Veterinary activities
Service with Significant Environmental Footprint	Publishing - Print	Book publishing
Service with Significant Environmental Footprint	Publishing - Print	Other publishing activities
Service with Significant Environmental Footprint	Publishing - Print	Publishing - directories
Service with Significant Environmental Footprint	Publishing - Print	Publishing - newspapers & magazines
Service with Significant Environmental Footprint	Real estate, design & building	Architecture design & planning
Service with Significant Environmental Footprint	Real estate, design & building	Civil engineering
Service with Significant Environmental Footprint	Real estate, design & building	Contracting & building
Service with Significant Environmental Footprint	Real estate, design & building	Design & building
Service with Significant Environmental Footprint	Real estate, design & building	Other install & construction
Service with Significant Environmental Footprint	Real estate, design & building	Real estate development
Service with Significant Environmental Footprint	Real estate, design & building	Real estate- fee/contract
Service with Significant Environmental Footprint	Real estate, design & building	Real estate - leased property
Service with Significant Environmental Footprint	Rental & Repair	Rent/lease: motor vehicles
Service with Significant Environmental Footprint	Rental & Repair	Rent/lease: other goods
Service with Significant Environmental Footprint	Rental & Repair	Rent/lease: personal & household goods
Service with Significant Environmental Footprint	Rental & Repair	Repair: automotive
Service with Significant Environmental Footprint	Rental & Repair	Repair: Computer & home goods
Service with Significant Environmental Footprint	Transportation & storage	Air transport
Service with Significant Environmental Footprint	Transportation & storage	Other transport equipment
Service with Significant Environmental Footprint	Transportation & storage	Postal & courier activities
Service with Significant Environmental Footprint	Transportation & storage	Transportation support
Service with Significant Environmental Footprint	Transportation & storage	Transport via pipeline
Service with Significant Environmental Footprint	Transportation & storage	Transport via railways
Service with Significant Environmental Footprint	Transportation & storage	Water transport
Wholesale/Retail	Retail	Apparel
Wholesale/Retail	Retail	Basic metals & products
Wholesale/Retail	Retail	Beverages
Wholesale/Retail	Retail	Books or other media
Wholesale/Retail	Retail	Chemicals & chemical products
Wholesale/Retail	Retail	Cleaning products
Wholesale/Retail	Retail	Computers & electronics
Wholesale/Retail	Retail	Electrical equipment
Wholesale/Retail	Retail	Food products
Wholesale/Retail	Retail	Furniture
Wholesale/Retail	Retail	Games & toys
Wholesale/Retail	Retail	General retail via Internet
Wholesale/Retail	Retail	General second-hand goods
Wholesale/Retail	Retail	General stores
Wholesale/Retail	Retail	Jewelry & related articles
Wholesale/Retail	Retail	Leather & related products
Wholesale/Retail	Retail	Machinery & equipment
Wholesale/Retail	Retail	Medical & dental supplies
Wholesale/Retail	Retail	Motorized vehicles
Wholesale/Retail	Retail	Musical instruments
Wholesale/Retail	Retail	Other non-metal minerals
Wholesale/Retail	Retail	Other retail sale
Wholesale/Retail	Retail	Paper & paper products
Wholesale/Retail	Retail	Personal care products
Wholesale/Retail	Retail	Pharmaceutical products
Wholesale/Retail	Retail	Refined petroleum products
Wholesale/Retail	Retail	Rubber & plastics products
Wholesale/Retail	Retail	Sports goods
Wholesale/Retail	Retail	Textiles
Wholesale/Retail	Retail	Tobacco products
Wholesale/Retail	Retail	Wood & wood products
Wholesale/Retail	Wholesale	Ag raw materials/live animals
Wholesale/Retail	Wholesale	Apparel
Wholesale/Retail	Wholesale	Basic metals
Wholesale/Retail	Wholesale	Beverages
Wholesale/Retail	Wholesale	Books or other media
Wholesale/Retail	Wholesale	Chemicals & chemical products
Wholesale/Retail	Wholesale	Cleaning products
Wholesale/Retail	Wholesale	Computers & electronics
Wholesale/Retail	Wholesale	Electrical equipment
Wholesale/Retail	Wholesale	Fabricated metal products
Wholesale/Retail	Wholesale	Food products
Wholesale/Retail	Wholesale	Furniture
Wholesale/Retail	Wholesale	Games & toys
Wholesale/Retail	Wholesale	Jewelry & related articles
Wholesale/Retail	Wholesale	Leather & related products
Wholesale/Retail	Wholesale	Machinery & equipment
Wholesale/Retail	Wholesale	Medical & dental supplies
Wholesale/Retail	Wholesale	Motorized vehicles
Wholesale/Retail	Wholesale	Musical instruments
Wholesale/Retail	Wholesale	Other/general wholesale trade
Wholesale/Retail	Wholesale	Other non-metallic minerals
Wholesale/Retail	Wholesale	Paper & paper products
Wholesale/Retail	Wholesale	Personal care products
Wholesale/Retail	Wholesale	Pharmaceutical products
Wholesale/Retail	Wholesale	Refined petroleum products
Wholesale/Retail	Wholesale	Rubber & plastics products
Wholesale/Retail	Wholesale	Sports goods
Wholesale/Retail	Wholesale	Textiles
Wholesale/Retail	Wholesale	Tobacco products
Wholesale/Retail	Wholesale	Wholesale fee/contract basis
Wholesale/Retail	Wholesale	Wood & wood products