Accounting services; business management; business administration; professional business consultancy; business appraisals; business investigations; cost price analysis; franchise services, namely, offering business management assistance in the establishment and operation of accounting and auditing services; accounting and account auditing services in relation to carbon accounting and carbon credits; financial statement preparation for businesses, namely, drawing up of statements of account; energy auditing services; marketing consulting, namely, conducting marketing studies and market research; and business information and advisory services in relation to carbon accounting and carbon credits

Research in the field of environmental protection, namely, conducting carbon emissions research; accreditation services, namely, setting and providing standards for energy usage and carbon emissions for the purpose of accreditation; technical consulting in the field of environmental science; consulting services in the field of environmental assessment, compliance and planning in relation to use and efficiency of energy; testing, analysis and evaluation of the carbon emissions of governments, authorities, companies, businesses and persons and the products and services provided by those entities for the purposes of certification; environmental conservation and consultancy services, namely, technical consultation in the field of environmental science; research relating to environmental protection; scientific and technical consultation and research concerning energy saving measures and reduction of carbon emissions; providing environmental information and research in the field of carbon emissions; carbon accreditation services, namely, accreditation services, namely, setting and providing standards for carbon emissions for the purpose of accreditation