Water supply; sewerage, waste management and remediation activities (PKD section E)

• management (for example collection, treatment, recovery and disposal) of various forms of waste (for example solid and non-solid industrial or household waste) and its organisation,
• activities in the supply of water, which are often carried out in combination with wastewater treatment activities by the same economic entity, but may also be carried out by separate economic entities,
• remediation of contaminated buildings and sites, soil, surface water and groundwater (for example oceans, mangroves, seas) and the like.

The final product of waste and wastewater management may be intended for disposal or become an input product for another production process.

Secondary raw materials are materials obtained through processing (mechanical or chemical treatment) of production waste, pre-sorted municipal waste or scrap and end-of-life products, suitable for direct use in an industrial production process (replacing primary raw material), and not constituting a new final product.

Economic entities that typically take over waste management procedures from their clients, charge them for waste handling, but outsource the performance of the services to another economic entity, must be classified to division 38, because although such entities do not themselves provide the relevant waste-related services, they are responsible for their performance. Such activity is treated as total outsourcing of services.

• activities of specialised wholesale agents of other goods, classified in 46.18.Z,
• wholesale of waste and scrap, classified in 46.87.Z.