TCFD/TNFD content index

	Details of four thematic areas	Recommended Disclosures	Sustainability data book 2025
	Details of four thematic areas	Recommended Disclosures	TCFD	TNFD
Governance	Disclose the organization's governance of climate-related and of nature-related dependencies, impacts, risks and opportunities.	A. Describe the board's oversight of climate-related and nature-related dependencies, impacts, risks and opportunities.	P009 Governance to promote sustainability P016 Global environmental management governance
		B. Describe management's role in assessing and managing climate-related and nature-related dependencies, impacts, risks and opportunities.	P009 Governance to promote sustainability P010 Executives' roles on sustainability and its performance assessment P016 Global environmental management governance P017 Climate change in executives' performance-based cash incentives
		TNFD Recommended Disclosures C. Describe the organisation's human rights policies and engagement activities, and oversight by the board and management, with respect to Indigenous Peoples, Local Communities, affected and other stakeholders, in the organisation's assessment of, and response to, nature-related dependencies, impacts, risks and opportunities.		P009 Governance to promote sustainability P010 Executives' roles on sustainability and its performance assessment P016 Global environmental management governance P029 Managing water usage P059 Collaborations with relevant partners P068 Human rights management P069 Human rights due diligence P087 Responsible materials sourcing
Strategy	Disclose the effects of climate-related and nature-related dependencies, impacts, risks and opportunities on the organisation's business model, strategy and financial planning where such information is material.	A. Describe the climate-related and nature-related dependencies, impacts, risks and opportunities the organisation has identified over the short, medium and long term.	P015 Understanding of environmental issues P019 Strategic approach to environmental issues
		B. Describe the effect climate-related and nature-related dependencies, impacts, risks and opportunities have had on the organisation's business model, value chain, strategy and financial planning, as well as any transition plans or analysis in place.	P015 Understanding of environmental issues P019 Strategic approach to environmental issues P034 Value chain activity achievements
		C. Describe the resilience of the organisation's strategy to climate-related and nature-related risks and opportunities, taking into consideration different scenarios, including a 2 °C or lower scenario.	P019 Strategic approach to environmental issues P034 Value chain activity achievements
		TNFD Recommended Disclosures D. Disclose the locations of assets and/or activities in the organisation's direct operations and, where possible, upstream and downstream value chain(s) that meet the criteria for priority locations.		P019 Strategic approach to environmental issues P034 Value chain activity achievements
Risk & impact management	Describe the processes used by the organisation to identify, assess, prioritise and monitor climate-related and nature-related dependencies, impacts, risks and opportunities.	A(i) Describe the organisation's processes for identifying, assessing and prioritising climate-related and nature-related dependencies, impacts, risks and opportunities in its direct operations.	P015 Understanding of environmental issues P016 Global environmental management governance P019 Strategic approach to environmental issues P024 Key issues and challenges of Nissan Green Program (NGP) medium-term environmental action plan P032 NGP2030 action plan
		TNFD Recommended Disclosures A(ii) Describe the organisation's processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its upstream and downstream value chain(s).		P019 Strategic approach to environmental issues
		B. Describe the organisation's processes for managing climate-related and nature-related dependencies, impacts, risks and opportunities.	P015 Understanding of environmental issues P016 Global environmental management governance P019 Strategic approach to environmental issues P024 Key issues and challenges of Nissan Green Program (NGP) medium-term environmental action plan P032 NGP2030 action plan
		C. Describe how processes for identifying, assessing, prioritising and monitoring climate-related and nature-related risks are integrated into and inform the organisation's overall risk management processes.	P016 Global environmental management governance
Metrics and Targets	Disclose the metrics and targets used to assess and manage material climate-related and nature-related dependencies, impacts, risks and opportunities.	A. Disclose the metrics used by the organisation to assess and manage material climate-related and nature-related risks and opportunities in line with its strategy and risk management process.	P019 Strategic approach to environmental issues P024 Key issues and challenges of Nissan Green Program (NGP) medium-term environmental action plan P032 NGP2030 action plan
		TCFD Recommended Disclosures B. Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.	P025 Climate change P044 Corporate activities P146 Scope 1 and 2 CO₂ emissions P149 Scope 3 emissions by category
		TNFD Recommended Disclosures B. Disclose the metrics used by the organisation to assess and manage dependencies and impacts on nature.		P019 Strategic approach to environmental issues P024 Key issues and challenges of Nissan Green Program (NGP) medium-term environmental action plan P032 NGP2030 action plan
		C. Describe the targets and goals used by the organisation to manage climate-related and nature-related dependencies, impacts, risks and opportunities and its performance against these.	P019 Strategic approach to environmental issues P024 Key issues and challenges of Nissan Green Program (NGP) medium-term environmental action plan P032 NGP2030 action plan P034 Value chain activity achievements P142 Environmental data

Sustainability data book 2025