Environment Reporting Guideline Comparison Table

Comparison with Environmental Reporting Guidelines (Fiscal Year 2018 Version)

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
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)	-	-