[Excerpt] This paper is one in a series of sector profiles giving an overview of structural characteristics, work organisation practices, human resource management, employee participation and social dialogue in the industry sector. It is based on the third European Company Survey (ECS), which gathers data about companies and establishments with 10 or more employees in all economic sectors except those in the NACE Rev. 2.0 categories A (agriculture and fishing), T (activities of the household) and U (activities of extraterritorial organisations and bodies) across all 28 EU Member States as well as Iceland, the former Yugoslav Republic of Macedonia, Montenegro and Turkey. The sector includes all activities related to mining and quarrying (NACE B), manufacturing (NACE C), electricity, gas, steam and air conditioning supplies (NACE D) and water supply, sewerage, waste management and remediation activities (NACE E). The third ECS contains responses from 8,074 establishments in this sector across the EU28. The sector profile compares aspects of establishment characteristics with the EU28 as a whole. The methodology used (latent class analysis) was developed in the overview report. Please note that percentages may not total 100 in some figures due to rounding.