A corporate group is the affiliation of legally independent companies under the common management of a controlling company. It is the highest of all organizational units in the hierarchy, and corresponds to a retailing company with several subsidiaries (for example), which are defined from a Financial Accounting point of view as individual company codes.

Data defined at corporate group level is valid for all purchasing and sales organizations.

On the logistics side, the corporate group divides into sites. A site is a store, a distribution center or a production location. In SAP Retail, the site is the organizational level at which merchandise replenishment is planned and stocks are managed. Sites can be grouped together using the Classification System.