What type of organization converts one resource into another, such as coal into electricity?

The energy sector is specifically focused on the production and distribution of energy, which includes the conversion of resources like coal into electricity. This sector encompasses various processes involved in transforming raw materials into usable energy, highlighting its role in meeting energy demands.

In contrast, while the manufacturing industry also involves converting raw materials into finished goods, it typically does not focus exclusively on energy production. The service industry provides intangible offerings rather than transforming physical resources, and retail and distribution centers on the sale and movement of products rather than their transformation. Thus, the energy sector is the most accurate classification for an organization that directly converts resources into energy.