Guideline Comparison Chart

Environment Reporting Guideline
Comparison Chart

Comparison with Environmental Reporting Guidelines (Fiscal Year 2018 Version)

Environment Reporting Guideline Comparison Chart

Item/Indicators Integrated Report 2023 Website
Chapter.1: Basic information of environmental reporting
1. Basic requirements for environmental reporting
(1) Boundary of the reporting entity - Editorial Policy
(2) Reporting period for information provided Reporting Period (P4) Editorial Policy
(3) Reporting standards, guidelines or the like Reporting Guidelines (P4) Editorial Policy
(4) Overview of the environmental report - -
2. Trends in key performance indicators
Trends in major performance indicators Non-financial Data (P89) Medium-term Environmental Conservation Plan
ESG Data List
Chapter.2: Items to be reported in environmental reporting
1. Top management's commitments
Top management's commitments on the entity's response to material environmental issues President’s Message (P7-8)
Executive Vice President Interviews (P9-14)
Top Commitment
Message from Our CSR Officer
2. Governance
(1) The entity's governance structure Build a fair, transparent and highly effective governance system
(P73-80)
CSR Management
Environmental Management
Corporate Governance and Internal Control
(2) Name of the manager responsible for material environmental issues Toward Achieving Sustainability (P47)
Establishment of the Sustainability Committee (P48)
Environmental Management
(3) The roles of the board of directors and the board of executive officers in the management of material environmental issue Establishment of the Sustainability Committee (P48) CSR Management
3. Stakeholder engagement
(1) Corporate policies to stakeholders - CSR Charter
Nidec Group CSR Declaration
Basic Policy for Our Relations with Our Shareholders
(2) Overview of stakeholder engagement activities conducted in the reporting period Supply Chain (P69-70) Medium-term Environmental Conservation Plan
Initiative Example
Reducing CO2 in Supply Chain and Product Use
CSR Procurement
Nidec’s Contribution in Education
ESG Data List
4. Risk management
(1) Environment-related risk identification, assessment, and management processes Initiatives related to the TCFD Recommendations (P53-58)
Build a risk management system (P83)
CSR Management
Risk Management
Securities Reports
(2) Positioning of the above processes within the entity's overall risk management Initiatives related to the TCFD Recommendations (P53-58)
Build a risk management system (P83)
CSR Management
Risk Management
Securities Reports
5. Business model
The entity's business model Value Creation Process (P15-16)
Business Operations (P21-22)
Value Creation Process
6. Value chain management
(1) Value chain overview - -
(2) Green procurement policy, objectives, and results Materiality Initiatives (P49-52)
Supply Chain (P69-70)
Materiality Initiatives
Green Procurement
Reducing CO2 in Supply Chain and Product Use
CSR Procurement
(3) Status of eco-friendly products and services Materiality Initiatives (P49-52)
Initiatives related to the TCFD Recommendations (P53-58)
Contributing to decarbonization through products (P59)
Materiality Initiatives
Contribution to the United Nations Sustainable Development Goals (SDGs)
Contribution to Environment through Products and Solutions
NIDEC Green Bond
7. Long term vision
(1) Long-term vision Overview of the Medium-Term Strategic Goal (P27-30)
Initiatives related to the TCFD Recommendations (P53-58)
Initiatives related to the TCFD Recommendations Reducing CO2 Emissions from Our Business Activity
(2) Time period covered by the long-term vision Overview of the Medium-Term Strategic Goal (P27-30)
Initiatives related to the TCFD Recommendations (P53-58)
Initiatives related to the TCFD Recommendations
Reducing CO2 Emissions from Our Business Activity
(3) Reasons why that time period was selected Initiatives related to the TCFD Recommendations (P53-58) Initiatives related to the TCFD Recommendations
8. Strategy
Business strategy of an entity developed for contributing to the achievement of a sustainable society Materiality Initiatives (P49-52) CSR Mid-term Vision Identifying Materiality
Materiality Initiatives
9. Methodology for identifying material environmental issues
(1) Procedure by which the entity identified its material environmental issue Initiatives related to the TCFD Recommendations (P53-58) Identifying Materiality Initiatives related to the TCFD Recommendations
(2) List of identified material environmental issues Materiality Initiatives (P49-52)
Initiatives related to the TCFD Recommendations (P53-58)
Materiality Initiatives
Medium-term Environmental Conservation Plan
Initiatives related to the TCFD Recommendations
(3) Reasons that the identified environmental issues were judged material Initiatives related to the TCFD Recommendations (P53-58) Identifying Materiality
Initiatives related to the TCFD Recommendations
(4) Boundaries of the material environmental issues - -
10. The entity's material environmental issues
(1) Policies and/or action plans Overview of the Medium-Term Strategic Goal (P27-30)
Materiality Initiatives (P49-52)
Initiatives related to the TCFD Recommendations (P53-58)
Contributing to decarbonization through products (P59)
Reducing CO2 emitted in business activities (P60)
Nidec Group CSR Declaration
CSR Mid-term Vision
Materiality Initiatives
Medium-term Environmental Conservation Plan
Initiatives related to the TCFD Recommendations
Reducing CO2 Emissions from Our Business Activity
(2) Targets and results of policies / action plans based on performance indicators Materiality Initiatives (P49-52)
Contributing to decarbonization through products (P59)
Reducing CO2 emitted in business activities (P60)
Non-financial Data (P89)
CSR Mid-term Vision
Materiality Initiatives
ESG Data List
Medium-term Environmental Conservation Plan
Environmental Performance
(3) Methodologies used for calculating each performance indicator - Medium-term Environmental Conservation Plan
Environmental Performance
(4) Aggregation scope of data for each performance indicator Non-financial Data (P89) Medium-term Environmental Conservation Plan
Environmental Performance
ESG Data List
(5) Financial impact of related risks and opportunities and calculation methodology thereof, if the financial impact is significant Non-financial Data (P89) Environmental Accounting
(6) An assurance report, if an independent third party provided assurance to the items to be reported - -
(7) Other information (data on each site's unit of measurement) - -

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