Guideline Comparison Chart

GRI Standard Comparison Chart

Integrated Report 2021 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

Item Integrated Report 2021 Website
1. Organizational profile
102-1 Name of the organization Corporate Profile (P71) Company Profile
102-2 Activities, brands, products, and services Business Operations (P15) Business Field
102-3 Location of headquarters Corporate Profile (P71) Company Profile
102-4 Location of operations Business Sites (P16) Major Bases
102-5 Ownership and legal form Corporate Profile (P71) Company Profile
Stock and Bond Information
102-6 Markets served Consolidated Sales by Region (P16) Global Map
102-7 Scale of the organization

Business Operations (P15)
Corporate Profile (P71)

Company Profile
102-8 Information on employees and other workers - Company Profile
ESG Data List
102-9 Supply chain Supply Chain (P46)
CSR Procurement
102-10 Significant changes to the organization and its supply chain - -
102-11 Precautionary Principle or approach Realize a carbon-free society (P37-38) Environmental Philosophy and Environmental Policy
Actions to Achieve Carbon Neutrality
102-12 External initiatives - Top Commitment
Joining the United Nations Global Compact (UNGC)
Nidec Commits to SBT and TCFD Initiatives
102-13 Membership of associations - -
2. Strategy
102-14 Statement from senior decision-maker Message from the Chairman (P7-8)
Message from the CEO
(P9-10)
Top Commitment
The CSR That We Seek to Pursue
102-15 Key impacts, risks, and opportunities Nidec’s Materiality (P21-24) Identifying Materiality
Materiality Initiatives
Contribution to the United Nations Sustainable Development Goals (SDGs)
Risk Management
Risk Factors
3. Ethics and integrity
102-16 Values, principles, standards, and norms of behavior Message from the Chairman (P7-8)
Message from the CEO
(P9-10)
Top Commitment
Corporate Philosophy
CSR Charter
Nidec Group CSR Declaration
CSR Management
102-17 Mechanisms for advice and concerns about ethics Follow thorough compliance with laws and regulations (P54-55) Nidec Group CSR Declaration
Corporate Ethics
4. Governance
102-18 Governance structure Build a fair, transparent and highly effective governance system (P47-54) Corporate Governance and Internal Control
102-19 Delegating authority Toward Achieving Sustainability (P35-36) CSR Management
102-20 Executive-level responsibility for economic, environmental, and social topics Toward Achieving Sustainability (P35-36) The CSR That We Seek to Pursue
CSR Management
102-21 Consulting stakeholders on economic, environmental, and social topics - -
102-22 Composition of the highest governance body and its committees Build a fair, transparent and highly effective governance system (P47-54) Corporate Governance
102-23 Chair of the highest governance body Build a fair, transparent and highly effective governance system (P47-54) Corporate Governance Report
102-24 Nominating and selecting the highest governance body Build a fair, transparent and highly effective governance system (P47-54) Corporate Governance Report
102-25 Conflicts of interest - Compliance
102-26 Role of highest governance body in setting purpose, values, and strategy Various committees (P50) CSR Management
102-27 Collective knowledge of highest governance body - -
102-28 Evaluating the highest governance body’s performance Build a fair, transparent and highly effective governance system (P47-54) CSR Management
102-29 Identifying and managing economic, environmental, and social impacts Nidec’s Materiality (P21-24) CSR Management
CSR Mid-term Vision
Identifying Materiality
Materiality Initiatives
102-30 Effectiveness of risk management processes - -
102-31 Review of economic, environmental, and social topics - -
102-32 Highest governance body’s role in sustainability reporting Various committees (P50) CSR Management
102-33 Communicating critical concerns - -
102-34 Nature and total number of critical concerns - -
102-35 Remuneration policies Executive remuneration
(P52-53)
Remuneration
Corporate Governance Report
102-36 Process for determining remuneration Executive remuneration
(P52-53)
Remuneration
Corporate Governance Report
102-37 Stakeholders’ involvement in remuneration - -
102-38 Annual total compensation ratio Executive remuneration
(P52-53)
Remuneration
102-39 Percentage increase in annual total compensation ratio - -
5. Stakeholder engagement
102-40 List of stakeholder groups Stakeholder engagement (P36) Editorial Policy
Basic Policy for Our Relations with Our Shareholders
102-41 Collective bargaining agreements - -
102-42 Identifying and selecting stakeholders - -
102-43 Approach to stakeholder engagement - Employment Creation / Improving Employee Satisfaction
CSR Procurement
102-44 Key topics and concerns raised - -
6. Reporting practice
102-45 Entities included in the consolidated financial statements - Securities Reports
102-46 Defining report content and topic Boundaries Welcome to Nidec Integral Report 2021 (P5) Editorial Policy
102-47 List of material topics Nidec’s Materiality (P21-24) CSR Mid-term Vision
Identifying Materiality
Materiality Initiatives
102-48 Restatements of information - -
102-49 Changes in reporting - -
102-50 Reporting period Reporting Period (P6) Editorial Policy
102-51 Date of most recent report - -
102-52 Reporting cycle - -
102-53 Contact point for questions regarding the report - Inquiry About CSR
102-54 Claims of reporting in accordance with the GRI Standards Reporting Guidelines (P6) Editorial Policy
102-55 GRI content index - (This Comparison Table)
102-56 External assurance - -

Management Approach

Item Integrated Report 2021 Website
General requirements for reporting the management approach
103-1 Explanation of the material topic and its Boundary Nidec’s Materiality (P21-24) CSR Mid-term Vision
Identifying Materiality
Materiality Initiatives
Joining the United Nations Global Compact (UNGC)
103-2 The management approach and its components Nidec’s Materiality (P21-24)
Toward Achieving Sustainability (P35-36)
CSR Management
Identifying Materiality
Materiality Initiatives
Nidec Group CSR Declaration
103-3 Evaluation of the management approach - -

Economic

Item Integrated Report 2021 Website
Economic Performance
201-1 Direct economic value generated and distributed Financial Data (P67-68) ESG Data List (Expenditure for social contribution programs)
201-2 Financial implications and other risks and opportunities due to climate change Realize a carbon-free society (P37-38) The CSR That We Seek to Pursue
Accelerating the Decarbonization of Society
Contributing to the Spread of EVs
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 - Accelerating the Decarbonization of Society
Action Album
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 (P54-55) 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 2021 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 (P69) ESG Data List
Environmental Management
Environmental Performance
302-2 Energy consumption outside of the organization Non-financial Data (P69) ESG Data List
Climate Change Mitigation Measures
302-3 Energy intensity - -
302-4 Reduction of energy consumption - Medium-term Environmental Conservation Plan: Overview
Environmental Performance
302-5 Reductions in energy requirements of products and services - Product-based Environmental Contribution
Water and Effluents
303-1 Interactions with water as a shared resource Handle water risks (P39) Water Management
303-2 Management of water discharge-related impacts - -
303-3 Water withdrawal Non-financial Data (P69) ESG Data List
303-4 Water discharge - -
303-5 Water consumption Non-financial Data (P69) ESG Data List
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 the Natural Environment
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 (P69) ESG Data List
Environmental Performance
305-2 Energy indirect (Scope 2) GHG emissions Non-financial Data (P69) ESG Data List
Environmental Performance
305-3 Other indirect (Scope 3) GHG emissions Non-financial Data (P69) ESG Data List
Climate Change Mitigation Measures
305-4 GHG emissions intensity - -
305-5 Reduction of GHG emissions Reducing CO2 emitted in business activities (P38)
Non-financial Data (P69)
ESG Data List
Climate Change Mitigation Measures
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 (P39) ESG Data List
Waste Management
Environmental Performance
306-2 Management of significant waste-related impacts Manage waste and hazardous waste (P39) ESG Data List
Waste Management
Environmental Performance
306-3 Waste generated Non-financial Data (P69) ESG Data List
Waste Management
Environmental Performance
306-4 Waste diverted from disposal Non-financial Data (P69) ESG Data List
Waste Management
Environmental Performance
306-5 Waste directed to disposal Non-financial Data (P69) ESG Data List
Waste Management
Environmental Performance
Environmental Compliance
307-1 Non-compliance with environmental laws and regulations - ESG Data List
Responding to Environmental Emergencies and Regulatory Compliance
Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria - Environmental Load Reduction in the Supply Chain
308-2 Negative environmental impacts in the supply chain and actions taken - -

Social

Item Integrated Report 2021 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 (P69) 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 (P44-45) Management Focused on 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 - 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 (P44-45) Management Focused on Health & Safety and Well-being
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships - Management Focused on 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 (P44-45)
Non-financial Data (P69)
ESG Data List
Management Focused on 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 (P69) ESG Data List
404-2 Programs for upgrading employee skills and transition assistance programs Maintain and foster globally competitive human resources (P42) 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 (P43)
Non-financial Data (P69)
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

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