Chapter 9 provides benchmarks for wholesale distributors. The category includes wholesale distributors of building products, home improvement products, auto parts, industrial components, fuel supply, electronics, food and beverage, pharmaceuticals, and other products. The 26 respondents in the sample range in size from a minimum of about €70 million to €80 billion in revenue.

Chapter 8 provides benchmarks for retailers. This sector includes retailers of clothing, jewelry, hardware, furniture, sports equipment, groceries, pharmaceuticals, and general merchandise. It includes department stores, fashion stores, furniture stores, pharmacies, convenience stores, sporting goods stores, and specialty retailers. We also include hospitality and consumer services in this sector. The 33 respondents in the sample range in size from about €55 million to over €80 billion in annual revenue.

Chapter 5 provides benchmarks for discrete manufacturing organizations. Discrete manufacturers are defined as those where the production process adds value by fabricating or assembling individual (discrete) unit production. This category includes manufacturers of consumer products, athletic equipment, industrial equipment, telecommunications equipment, aerospace products, furniture, auto parts, electrical parts, medical devices, and electronic devices, among other products. The 47 respondents in this sample range in size from a minimum of about €60 million to over €60 billion in annual revenue.

Chapter 4 provides benchmarks for process manufacturers. Process manufacturers are defined as those where the production process adds value by mixing, separating, forming, or chemical reaction. This sector includes manufacturers of chemicals, petrochemicals, semiconductors, pharmaceuticals, dietary supplements, food and beverage products, cosmetics, building materials, packaging materials, steel, glass, paper products, and other process-manufactured goods. The 54 respondents in the sample range in size from a minimum of about €60 million to a maximum of around €50 billion in annual revenue.