Guideline Comparison Table

Environment Reporting Guideline
Comparison Table

Comparison with Environmental Reporting Guidelines (Fiscal Year 2018 Version)

Environment Reporting Guideline Comparison Table

Item/Indicators Integrated Report 2024 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 (P3) Editorial Policy
(3) Reporting standards, guidelines or the like Reporting Guidelines (P3) Editorial Policy
(4) Overview of the environmental report - -
2. Trends in key performance indicators
Trends in major performance indicators Non-financial Data (P93) Environmental Targets and Achievements
ESG Data
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 (P5-12)
Founder’s Message (P13)
Chairman’s Message (P14)
Message from the Director in Charge of Sustainability (P25-26)
Top Commitment
Message from the Director in Charge of Sustainability
2. Governance
(1) The entity's governance structure Build a fair, transparent and highly effective governance system (P75-82) Sustainability Governance Framework
Environmental Targets and Achievements
Corporate Governance
(2) Name of the manager responsible for material environmental issues Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56) Environmental Management
(3) The roles of the board of directors and the board of executive officers in the management of material environmental issue Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56) Sustainability Governance Framework
3. Stakeholder engagement
(1) Corporate policies to stakeholders - Policy
(2) Overview of stakeholder engagement activities conducted in the reporting period Supply Chain Management (P61-62) Environmental Targets and Achievements
Conservation of Biodiversity
Supplier Relations
Environmental & Product-making Classes
ESG Data
4. Risk management
(1) Environment-related risk identification, assessment, and management processes Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56)
Build a risk management system (P86-87)
Sustainability Governance Framework
Initiatives Related to the TCFD Recommendations
Risk Management
Securities Reports
(2) Positioning of the above processes within the entity's overall risk management Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56)
Build a risk management system (P86-87)
Sustainability Governance Framework
Initiatives Related to the TCFD Recommendations
Risk Management
Securities Reports
5. Business model
The entity's business model Business Operations (P17-18)
Value Creation Process (P19-20)
Value Creation Process
6. Value chain management
(1) Value chain overview - -
(2) Green procurement policy, objectives, and results Materiality of the NIDEC Group (P27-30)
Supply Chain Management (P61-62)
Materiality Initiatives
Supplier Relations
(3) Status of eco-friendly products and services Materiality of the NIDEC Group (P27-30)
Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56)
Contribute to decarbonization through products (P57-58)
Materiality Initiatives
Contribution to Environment through Products and Solutions
Sustainable Finance
7. Long term vision
(1) Long-term vision Review of the medium-term strategic goal Vision 2025 (P31-32)
Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56)
Initiatives Related to the TCFD Recommendations
Reducing CO₂ Emissions from Our Business Activity
(2) Time period covered by the long-term vision Review of the medium-term strategic goal Vision 2025 (P31-32)
Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56)
Initiatives Related to the TCFD Recommendations
Reducing CO₂ Emissions from Our Business Activity
(3) Reasons why that time period was selected Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56) Initiatives Related to the TCFD Recommendations
8. Strategy
Business strategy of an entity developed for contributing to the achievement of a sustainable society Materiality of the NIDEC Group (P27-30) Identifying Materiality
Materiality Initiatives
9. Methodology for identifying material environmental issues
(1) Procedure by which the entity identified its material environmental issue Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56) Identifying Materiality
Initiatives Related to the TCFD Recommendations
(2) List of identified material environmental issues Materiality of the NIDEC Group (P27-30)
Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56)
Materiality Initiatives
Environmental Targets and Achievements
Initiatives Related to the TCFD Recommendations
(3) Reasons that the identified environmental issues were judged material Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56) 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 Review of the medium-term strategic goal Vision 2025 (P31-32)
Materiality of the NIDEC Group (P27-30)
Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56)
Contribute to decarbonization through products (P57-58)
Reduce CO₂ emissions attributable to business activities (P59)
Policy
Materiality Initiatives
Environmental Targets and Achievements
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 of the NIDEC Group (P27-30)
Contribute to decarbonization through products (P57-58)
Reduce CO₂ emissions attributable to business activities (P59)
Non-financial Data (P93)
Materiality Initiatives
Environmental Targets and Achievements
ESG Data
(3) Methodologies used for calculating each performance indicator - Environmental Targets and Achievements
(4) Aggregation scope of data for each performance indicator Non-financial Data (P93) Environmental Targets and Achievements
ESG Data
(5) Financial impact of related risks and opportunities and calculation methodology thereof, if the financial impact is significant Non-financial Data (P93) Initiatives Related to the TCFD Recommendations
(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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