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The ASCRG has a three-level hierarchical structure.
The base-level units of the classification are Religious Groups which are of the order of groups of religions, religions, and subsets of religions (see: Definition of religion). Therefore, many of the base-level units are comprised of a number of further discrete religious entities which can be separately itemised. These entities are related to particular Religious Groups on the basis of administrative or organisational links, or because of a close similarity in terms of the classification criteria. An expanded classification structure listing these sub-third-level entities is provided so that the definition, nature, extent and boundaries of the base units of the classification is clearer. This will improve the usefulness of the classification for data analysis, policy making and service provision. It should be noted, however, that the purpose of this listing is to provide indicative information on the content of each base-level unit, and should not be considered as exhaustive or prescriptive. More detailed information on the content of each base-level unit may be found in Appendix 3.