Guideline Comparison Chart
GRI Standard Comparison Chart
Integrated Report 2023 and this website provide information on the standard items for information disclosure shown in the GRI Sustainability Reporting Standards. The items and the sections covered by the chart are:
General Disclosures 2021
| Item | Integrated Report 2023 | Website | |
|---|---|---|---|
| 1. The organization and its reporting practices | |||
| 2-1 | Organizational details | Business Operations （P21-22） Company Profile（P91） |
Company Profile Business Fields Nidec Group Companies・Major Bases Global Map |
| 2-2 | Entities included in the organization’s sustainability reporting | - | - |
| 2-3 | Reporting period, frequency and contact point | Reporting Period（P4） | Editorial Policy |
| 2-4 | Restatements of information | - | - |
| 2-5 | External assurance | - | - |
| 2. Activities and workers | |||
| 2-6 | Activities, value chain and other business relationships | Business Operations （P21-22） |
Business Fields Nidec Group Companies・Major Bases Global Map |
| 2-7 | Employees | 非財務データ（P89） | ESG Data List |
| 2-8 | Workers who are not employees | - | - |
| 3. Governance | |||
| 2-9 | Governance structure and composition | Build a fair, transparent and highly effective governance system（P73-P80） | Corporate Governance and Internal Control |
| 2-10 | Nomination and selection of the highest governance body | Build a fair, transparent and highly effective governance system（P73-P80） | Corporate Governance and Internal Control |
| 2-11 | Chair of the highest governance body | Build a fair, transparent and highly effective governance system（P73-P80） | Corporate Governance and Internal Control Corporate Governance Report |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Establishment of the Sustainability Committee（P48） | Corporate Governance and Internal Control |
| 2-13 | Delegation of responsibility for managing impacts | - | - |
| 2-14 | Role of the highest governance body in sustainability reporting | Establishment of the Sustainability Committee（P48） | Corporate Governance and Internal Control |
| 2-15 | Conflicts of interest | - | Compliance |
| 2-16 | Communication of critical concerns | - | - |
| 2-17 | Collective knowledge of the highest governance body | - | - |
| 2-18 | Evaluation of the performance of the highest governance body | Build a fair, transparent and highly effective governance system（P73-P80） | Corporate Governance and Internal Control |
| 2-19 | Remuneration policies | Build a fair, transparent and highly effective governance system（P73-80） | Remuneration Corporate Governance Report |
| 2-20 | Process to determine remuneration | Build a fair, transparent and highly effective governance system（P73-P80） | Remuneration |
| 2-21 | Annual total compensation ratio | - | - |
| 4. Strategy, policies and practices | |||
| 2-22 | Statement on sustainable development strategy | - | Top Commitment Message from Our CSR Officer |
| 2-23 | Policy commitments | - | Human Rights |
| 2-24 | Embedding policy commitments | - | Human Rights |
| 2-25 | Processes to remediate negative impacts | Follow thorough compliance with laws and regulations（P81-82） | Corporate Ethics |
| 2-26 | Mechanisms for seeking advice and raising concerns | - | - |
| 2-27 | Compliance with laws and regulations | Follow thorough compliance with laws and regulations（P81-82） | Corporate Ethics |
| 2-28 | Membership associations | - | - |
| 5. Stakeholder engagement | |||
| 2-29 | Approach to stakeholder engagement | Supply Chain（P69-70） | Basic Policy for Our Relations with Our Shareholders |
| 2-30 | Collective bargaining agreements | - | - |
| 3-1 | Process to determine material topics | - | Identifying Materiality |
| 3-2 | List of material topics | Materiality Initiatives （P49-52） |
Materiality Initiatives |
| 3-3 | Management of material topics | Materiality（P47-86） | Materiality Initiatives |
Economic
| Item | Integrated Report 2023 | Website | |
|---|---|---|---|
| Economic Performance | |||
| 201-1 | Direct economic value generated and distributed | Financial Data (P87-88) | ESG Data List (Expenditure for social contribution programs) |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Initiatives related to the TCFD Recommendations (P53-58) | Initiatives related to the TCFD Recommendations Securities Reports |
| 201-3 | Defined benefit plan obligation and retirement plans | - | Securities Reports |
| 201-4 | Financial assistance received from government | - | - |
| Market Presence | |||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | - | - |
| 202-2 | Proportion of senior management hired from the local community | - | - |
| Indirect Economic Impacts | |||
| 203-1 | Infrastructure investments and services supported | - | Action Album Accelerating the Decarbonization of Society |
| 203-2 | Significant indirect economic impact | - | - |
| Procurement Practices | |||
| 204-1 | Proportion of spending on local suppliers | - | - |
| Anti-corruption | |||
| 205-1 | Operations assessed for risks related to corruption | - | - |
| 205-2 | Communication and training about anti-corruption policies and procedures | Follow thorough compliance with laws and regulations (P81-82) | Corporate Ethics |
| 205-3 | Confirmed incidents of corruption and actions taken | - | - |
| Anti-competitive Behavior | |||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - | ESG Data List Corporate Ethics |
| Tax | |||
| 207-1 | Approach to tax | - | - |
| 207-2 | Tax governance, control, and risk management | - | - |
| 207-3 | Stakeholder engagement and management of concerns related to tax | - | - |
| 207-4 | Country-by-country reporting | - | - |
Environmental
| Item | Integrated Report 2023 | Website | |
|---|---|---|---|
| Materials | |||
| 301-1 | Materials used by weight or volume | - | - |
| 301-2 | Recycled input materials used | - | - |
| 301-3 | Reclaimed products and their packaging materials | - | - |
| Energy | |||
| 302-1 | Energy consumption within the organization | Non-financial Data (P89) | ESG Data List Reducing CO2 Emissions from Our Business Activity Calculation Method for CO2 Emissions Environmental Performance |
| 302-2 | Energy consumption outside of the organization | Non-financial Data (P89) | ESG Data List Reducing CO2 in Supply Chain and Product Use Calculation Method for CO2 Emissions |
| 302-3 | Energy intensity | - | - |
| 302-4 | Reduction of energy consumption | - | Reducing CO2 in Supply Chain and Product Use Reducing CO2 in Supply Chain and Product Use Calculation Method for CO2 Emissions Medium-term Environmental Conservation Plan Environmental Performance |
| 302-5 | Reductions in energy requirements of products and services | - | Contribution to Environment through Products and Solutions |
| Water and Effluents | |||
| 303-1 | Interactions with water as a shared resource | Handle water risks (P61) | Water Management |
| 303-2 | Management of water discharge-related impacts | - | - |
| 303-3 | Water withdrawal | Non-financial Data (P89) | ESG Data List |
| 303-4 | Water discharge | - | - |
| 303-5 | Water consumption | - | - |
| Biodiversity | |||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | - | - |
| 304-2 | Significant impacts of activities, products, and services on blodiversity | - | - |
| 304-3 | Habitats protected or restored | - | Conservation of Biodiversity |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - | - |
| Emissions | |||
| 305-1 | Direct (Scope 1) GHG emissions | Non-financial Data (P89) | ESG Data List |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Non-financial Data (P89) | ESG Data List |
| 305-3 | Other indirect (Scope 3) GHG emissions | Non-financial Data (P89) | ESG Data List |
| 305-4 | GHG emissions intensity | - | - |
| 305-5 | Reduction of GHG emissions | Disclosure Based on TCFD Recommendations (P53-58) Reducing CO2 emitted in business activities (P60) Non-financial Data (P89) |
ESG Data List Climate Change Countermeasures |
| 305-6 | Emissions of ozone-depleting substances (ODS) | - | - |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - | - |
| Waste | |||
| 306-1 | Waste generation and significant waste-related impacts | Manage waste and hazardous waste (P61) | ESG Data List Resource Management |
| 306-2 | Management of significant waste-related impacts | Manage waste and hazardous waste (P61) | ESG Data List Resource Management |
| 306-3 | Waste generated | Non-financial Data (P89) | ESG Data List Resource Management |
| 306-4 | Waste diverted from disposal | Non-financial Data (P89) | ESG Data List Resource Management |
| 306-5 | Waste directed to disposal | Non-financial Data (P89) | ESG Data List Resource Management |
| Environmental Compliance | |||
| 307-1 | Non-compliance with environmental laws and regulations | - | ESG Data List Environmental Emergency Response and Legal Compliance Status |
| Supplier Environmental Assessment | |||
| 308-1 | New suppliers that were screened using environmental criteria | - | - |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | - | - |
Social
| Item | Integrated Report 2023 | Website | |
|---|---|---|---|
| Employment | |||
| 401-1 | New employee hires and employee turnover | - | ESG Data List Employment Creation / Improving Employee Satisfaction |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - | - |
| 401-3 | Parental leave | Non-financial Data (P89) | ESG Data List Respect and Promote Diversity |
| Labor/Management Relations | |||
| 402-1 | Minimum notice periods regarding operational changes | - | - |
| Occupational Health and Safety | |||
| 403-1 | Occupational health and safety management system | Promote occupational safety and health, and health-oriented business management (P67-68) | Health & Safety and Well-being |
| 403-2 | Hazard identification, risk assessment, and incident investigation | - | - |
| 403-3 | Occupational health services | - | - |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Promote occupational safety and health, and health-oriented business management (P67-68) | Risk Management |
| 403-5 | Worker training on occupational health and safety | - | - |
| 403-6 | Promotion of worker health | Promote occupational safety and health, and health-oriented business management (P67-68) | Health & Safety and Well-being |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | - | Health & Safety and Well-being |
| 403-8 | Workers covered by an occupational health and safety management system | - | - |
| 403-9 | Work-related injuries | Promote occupational safety and health, and health-oriented business management (P67-68) Non-financial Data (P89) |
ESG Data List Health & Safety and Well-being |
| 403-10 | Work-related ill health | - | - |
| Training and Education | |||
| 404-1 | Average hours of training per year per employee | Non-financial Data (P89) | ESG Data List |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Maintain and foster globally competitive human resources (P65) | Human Resource Development |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - | - |
| Diversity and Equal Opportunity | |||
| 405-1 | Diversity of governance bodies and employees | Promote diversity (P66) Non-financial Data (P89) |
ESG Data List Employment Creation / Improving Employee Satisfaction Respect and Promote Diversity |
| 405-2 | Ratio of basic salary and remuneration of women to men | - | - |
| Non-discrimination | |||
| 406-1 | Incidents of discrimination and corrective actions taken | - | - |
| Freedom of Association and Collective Bargaining | |||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | - | - |
| Child Labor | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | - | - |
| Forced or Compulsory Labor | |||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | - | - |
| Security Practices | |||
| 410-1 | Security personnel trained in human rights policies or procedures | - | - |
| Rights of Indigenous Peoples | |||
| 411-1 | Incidents of violations involving rights of indigenous peoples | - | - |
| Human Rights Assessment | |||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | - | - |
| 412-2 | Employee training on human rights policies or procedures | - | - |
| 412-3 | Significant investment agreement and contracts that include human rights clauses or that underwent human rights screening | - | - |
| Local Communities | |||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | - | - |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | - | - |
| Supplier Social Assessment | |||
| 414-1 | New suppliers that were screened using social criteria | - | - |
| 414-2 | Negative social impacts in the supply chain and actions taken | - | - |
| Public Policy | |||
| 415-1 | Political contributions | - | ESG Data List |
| Customer Health and Safety | |||
| 416-1 | Assessment of the health and safety impacts of product and service categories | - | Customer Relations |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | - | - |
| Marketing and Labeling | |||
| 417-1 | Requirements for product and service information and labeling | - | - |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | - | - |
| 417-3 | Incidents of non-compliance concerning marketing communications | - | - |
| Customer Privacy | |||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - | - |
| Socioeconomic Compliance | |||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | - | ESG Data List Corporate Ethics |
