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 45 respondents in the sample range in size from €50 million to over €35 billion in annual revenue. 

Chapter 7 provides benchmarks for insurance companies. The firms in this sector include companies that sell medical and dental insurance, life insurance, property and casualty insurance, auto insurance, disability insurance, and other types of insurance. The 21 respondents in this sector range in size from a minimum of €50 million to over €15 billion in annual revenue.

In these chapters, we provide a complete set of benchmarks for organizations within the specified size classification. Small organizations benchmarks are in Chapter 3A, midsize organizations in Chapter 3B, large organizations in Chapter 3C, and very large organizations in Chapter 3D. These chapters use a three-year sample. There are 98 respondents in the small organization sample, 102 in the midsize sample, 65 in the large sample, and 40 in the very large sample.

In these chapters, we provide a complete set of benchmarks for organizations within the specified size classification. Small organizations benchmarks are in Chapter 3A, midsize organizations in Chapter 3B, large organizations in Chapter 3C, and very large organizations in Chapter 3D. These chapters use a three-year sample. There are 98 respondents in the small organization sample, 102 in the midsize sample, 65 in the large sample, and 40 in the very large sample.