Guideline Comparison Table
GRI Standards Comparison Table
Integrated Report 2024 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 table are:
General Disclosures 2021
| Item | Integrated Report 2024 | Website | |
|---|---|---|---|
| 1. The organization and its reporting practices | |||
| 2-1 | Organizational details | Business Operations (P17-18) Company Profile (P95) |
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 (P3) | 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 (P17-18) |
Business Fields Nidec Group Companies・Major Bases Global Map |
| 2-7 | Employees | Non-financial Data (P93) | ESG Data |
| 2-8 | Workers who are not employees | - | - |
| 3. Governance | |||
| 2-9 | Governance structure and composition | Build a fair, transparent and highly effective governance system (P75-82) | Corporate Governance |
| 2-10 | Nomination and selection of the highest governance body | Build a fair, transparent and highly effective governance system (P75-82) | Corporate Governance |
| 2-11 | Chair of the highest governance body | Build a fair, transparent and highly effective governance system (P75-82) | Corporate Governance Corporate Governance Report |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Build a fair, transparent and highly effective governance system (P75-82) | Corporate Governance |
| 2-13 | Delegation of responsibility for managing impacts | - | - |
| 2-14 | Role of the highest governance body in sustainability reporting | Build a fair, transparent and highly effective governance system (P75-82) | Corporate Governance |
| 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 (P75-82) | Corporate Governance |
| 2-19 | Remuneration policies | Build a fair, transparent and highly effective governance system (P75-82) | Corporate Governance Corporate Governance Report |
| 2-20 | Process to determine remuneration | Build a fair, transparent and highly effective governance system (P75-82) | Corporate Governance |
| 2-21 | Annual total compensation ratio | - | - |
| 4. Strategy, policies and practices | |||
| 2-22 | Statement on sustainable development strategy | - | Top Commitment |
| 2-23 | Policy commitments | - | Human Rights and Labor Practices |
| 2-24 | Embedding policy commitments | - | Human Rights and Labor Practices |
| 2-25 | Processes to remediate negative impacts | Follow thorough compliance with laws and regulations (P84-85) | Compliance |
| 2-26 | Mechanisms for seeking advice and raising concerns | - | - |
| 2-27 | Compliance with laws and regulations | Follow thorough compliance with laws and regulations (P84-85) | Compliance |
| 2-28 | Membership associations | - | Third-party Evaluation of Nidec; Participating in External Initiatives |
| 5. Stakeholder engagement | |||
| 2-29 | Approach to stakeholder engagement | Supply Chain (P61-62) | Policy |
| 2-30 | Collective bargaining agreements | - | - |
| 3-1 | Process to determine material topics | - | Identifying Materiality |
| 3-2 | List of material topics | Materiality of the NIDEC Group (P27-30) | Materiality Initiatives |
| 3-3 | Management of material topics | Materiality of the NIDEC Group (P27-30) | Materiality Initiatives |
Economic
| Item | Integrated Report 2024 | Website | |
|---|---|---|---|
| Economic Performance | |||
| 201-1 | Direct economic value generated and distributed | Financial Data (P91-92) | ESG Data (Expenditure for social contribution programs) |
| 201-2 | Financial implications and other risks and opportunities due to climate change | 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 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 |
| 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 (P84-85) | Compliance |
| 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 Compliance |
| 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 2024 | 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 (P93) | ESG Data Reducing CO₂ Emissions from Our Business Activity Calculation Method for CO₂ Emissions |
| 302-2 | Energy consumption outside of the organization | Non-financial Data (P93) | ESG Data 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 Environmental targets and achievements |
| 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 (P60) | Water Resource Management |
| 303-2 | Management of water discharge-related impacts | - | - |
| 303-3 | Water withdrawal | Non-financial Data (P93) | ESG Data Water Resource Management |
| 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 (P93) | ESG Data |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Non-financial Data (P93) | ESG Data |
| 305-3 | Other indirect (Scope 3) GHG emissions | Non-financial Data (P93) | ESG Data |
| 305-4 | GHG emissions intensity | - | - |
| 305-5 | Reduction of GHG emissions | Aiming to achieve net zero CO₂ emissions― Promoting the incorporation of climate change measures into business strategies ― (P50-56) Reducing CO₂ emitted in business activities (P60) Non-financial Data (P93) |
ESG Data 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 Resource Management |
| 306-2 | Management of significant waste-related impacts | Manage waste and hazardous waste (P61) | ESG Data Resource Management |
| 306-3 | Waste generated | Non-financial Data (P93) | ESG Data Resource Management |
| 306-4 | Waste diverted from disposal | Non-financial Data (P93) | ESG Data Resource Management |
| 306-5 | Waste directed to disposal | Non-financial Data (P93) | ESG Data Resource Management |
| Environmental Compliance | |||
| 307-1 | Non-compliance with environmental laws and regulations | - | ESG Data 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 2024 | Website | |
|---|---|---|---|
| Employment | |||
| 401-1 | New employee hires and employee turnover | - | ESG Data Promoting Diversity |
| 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 (P93) | ESG Data Promoting 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 (P43-44) | Occupational Safety and Health |
| 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 (P43-44) | Occupational Safety and Health |
| 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 (P43-44) | Occupational Safety and Health |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | - | Occupational Safety and Health |
| 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 (P43-44) Non-financial Data (P93) |
ESG Data Occupational Safety and Health |
| 403-10 | Work-related ill health | - | - |
| Training and Education | |||
| 404-1 | Average hours of training per year per employee | Non-financial Data (P93) | ESG Data |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Maintain and foster globally competitive human resources (P41-42) | 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 (P42) Non-financial Data (P93) |
ESG Data Promoting 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 |
| 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 Compliance |
