Chapter 22 provides benchmarks for online retailers. This subsector includes clothing retailers, home furnishing retailers, dietary supplements and health products retailers, agricultural retailers, pharmaceutical retailers, educational products retailers, sports equipment retailers, and other online retailers. The 15 respondents in this sample have annual revenue ranging from about €100 million to about €20 billion.

Chapter 21 provides benchmarks for brick-and-mortar retailers. This subsector includes department stores, clothing stores, convenience stores, pet stores, pharmacies, hardware stores, nonprofit retailers, furniture retailers, agricultural retailers, and other retailers. The 34 respondents in this sample have annual revenue ranging from about €95 million to over €25 billion.

Chapter 18 provides benchmarks for food and beverage manufacturers. The 23 respondents in the sample range in size from €100 million to over €25 billion in annual revenue. Food and beverage companies produce beverages, meat products, seafood products, dairy products, dietary supplements, bakery ingredients, and other consumable food products. Some are suppliers to other food manufacturers or to the food service industry, while many also distribute consumer products to retailers or direct to consumers.

Chapter 17 provides benchmarks for life sciences companies. The category includes pharmaceutical makers, biotechnology product companies, and medical device manufacturers. The 16 respondents in this sample range in size from a minimum of about €50 million to about €40 billion in revenue.

Chapter 14 provides benchmarks for construction and trade services companies. The 14 respondents in the sample range in size from about €60 million to over €20 billion in annual revenue. The category includes engineering and construction companies, commercial, residential, and industrial construction contractors, shipbuilders, specialty contractors, environmental services firms, and other construction and trade services firms.