The Business component of the Open Directory generally lists and categorizes English-language sites that cover:

Business as an activity:

• Sites covering industrial and commercial activities involving the exchange of commodities, services, or financial resources.
• Sites offering supporting services, information and resources to business and business people, such as trade associations, educational institutions and training programs, business and economic news, events, etc.

Business as an entity:

• Official web sites for and about corporations and commercial enterprises (including subsidiaries) that manufacture, distribute, market and sell goods and services to other businesses (B2B) and/or consumers (B2C). Note: If the purpose of the site is to serve as a Shopping destination for consumers (or consumers and businesses), the site should be listed in the Shopping branch.
• Sites that exist solely to provide information about a company and its goods and services. Note: a company's brand name sites that focus on providing information to consumers are listed under Home: Consumer Information. See the Consumer Information FAQ for more information.
• Sites that focus on the theoretical, practical or operational aspects of a business enterprise: accounting, finance, human resources, management, marketing, etc.

• Online shopping: Sites that exist primarily to sell goods and services directly to the consumer should be listed in the Shopping category. See the Shopping category description for more detail.
• Commercial sites (particularly "dot.coms") whose main purpose is to provide information and resources to the consumer, as an end-user of the product or services (e.g. Google, ConsumerSearch.com, XML.com, MP3.com, etc.)
• Sites that focus on providing information to consumers are listed under Home: Consumer Information. See the Consumer Information FAQ for more information.
• Local businesses: Sites for inherently local businesses -- such as types of business that are commonly found in most localities and serve primarily the people and businesses in that area -- are in most cases listed exclusively in Regional categories.