GRI content index

Statement of use	Nissan Motor has reported in accordance with the GRI Standards for the period 1st April 2022 to 31st March 2023
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	No specific sector standard applied

GRI STANDARD/ OTHER SOURCE	Disclosure		Location and explanation
General disclosures
GRI 2: General Disclosures 2021	2-1	Organizational details	P141 Corporate overview
	2-2	Entities included in the organization’s sustainability reporting	P164 Editorial policy
	2-3	Reporting period, frequency and contact point	P164 Editorial policy
	2-4	Restatements of information	P164 Editorial policy P038, PP149 Carbon footprint of manufacturing activities
	2-5	External assurance	P058 Third-party assurance
	2-6	Activities, value chain and other business relationships	P141 Corporate profile P142 Global sales volume and production volume P159 Employee data
	2-7	Employees	P141 Corporate profile P142 Global sales volume and production volume P159 Employee data
	2-8	Workers who are not employees	P159 Employee data
	2-9	Governance structure and composition	P122 Corporate governance P159 Employee data P163 Governance data
	2-10	Nomination and selection of the highest governance body	P123 Board of Directors system P126 Nomination Committee system and authority
	2-11	Chair of the highest governance body	P122 Corporate governance system P125 Board members' responsibilities and duties as of July 1st, 2023
	2-12	Role of the highest governance body in overseeing the management of impacts	P005 Analyzing societal issues and assessing materiality P010 Managing the advancement of sustainability P011 Stakeholder engagement P018 Global environmental management framework and governance system P069 Human rights management P121 Governance policies and philosophy P132 Risk management P135 Business ethics: Policies and philosophy
	2-13	Delegation of responsibility for managing impacts	P130 Delegation of authority outline P003 CSO message P010 Managing the advancement of sustainability P018 Global environmental management framework and governance system
	2-14	Role of the highest governance body in sustainability reporting	P010 Managing the advancement of sustainability
	2-15	Conflicts of interest	P131 Avoidance of conflict of interest
	2-16	Communication of critical concerns	P121 Governance policies and philosophy P123 Signifcant items
	2-17	Collective knowledge of the highest governance body	P122 Corporate governance system P124 Board of Directors skills matrix
	2-18	Evaluation of the performance of the highest governance body	P010 Executives’ roles on sustainability and its performance assessment P122 Corporate governance P127 Compensation Committee system and authority
	2-19	Remuneration policies	P010 Executives’ roles on sustainability and its performance assessment P122 Corporate governance P127 Compensation Committee system and authority
	2-20	Process to determine remuneration	124th Securities Report: P067-073
	2-21	Annual total compensation ratio	This information is unavailable in 2022.
	2-22	Statement on sustainable development strategy	P002 CEO message P003 CSO message
	2-23	Policy commitments	P068 Human rights policies and philosophy P098 Supply chain management policies and philosophy P101 Minerals sourcing policy P107 Policies and philosophy on respecting the rights of workers P135 Business ethics: Policies and philosophy
	2-24	Embedding policy commitments	P069 Human rights management P099 Supply chain management P101 Responsible minerals sourcing management P107 Policies and philosophy on respecting the rights of workers P136 Business Ethics: Management
	2-25	Processes to remediate negative impacts	P069 Human rights management P107 Policies and philosophy on respecting the rights of workers P136 Business Ethics: Management
	2-26	Mechanisms for seeking advice and raising concerns	P069 Human rights management P136 Business Ethics: Management
	2-27	Compliance with laws and regulations	P061 Sanctions and government guidance at Nissan production facilities P134 Compliance P135 Anti-bribery P136 Business Ethics: Management P137 Security-related export controls P138 Nissan’s commitment to tax transparency
	2-28	Membership associations	P019 Further alignment with governments and partner companies P011 Participation in the United Nations Global Compact
	2-29	Approach to stakeholder engagement	P011 Dialogue with stakeholders P019 Further alignment with governments and partner companies P064 Working with suppliers P006 Materiality assessment process
	2-30	Collective bargaining agreements	P160 Trade union
Material Topics
GRI 3: Material Topics 2021	3-1	Process to determine material topics	P005 Analyzing societal issues and assessing materiality
GRI 3: Material Topics 2021	3-2	List of material topics	P006 Nissan materiality matrix
Economic Performance
GRI 3: Material Topics 2021	3-3	Management of material topics	124th Securities Report: P019
GRI 201: Economic Performance 2016	201-1	Direct economic value generated and distributed	P118 Contributing to local communities: Achievements P162 Contributing to Local Communities 124th Securities Report: P145 Non-consolidated financial statements
	201-2	Financial implications and other risks and opportunities due to climate change	P023 Strategy for addressing climate change Toward a carbon-neutral society 124th Securities Report: P023
	201-3	Defined benefit plan obligations and other retirement plans	124th Securities Report: P117
	201-4	Financial assistance received from government	Information unavailable: We have not collected the data requested.
Indirect Economic Impacts
GRI 3: Material Topics 2021	3-3	Management of material topics	P027 Managing actions through products P033 Initiatives for partnerships with society
GRI 203: Indirect Economic Impacts 2016	203-1	Infrastructure investments and services supported	P023 Strategy for addressing climate change Toward a carbon-neutral society P026 Product initiatives P117 Community engagement
GRI 203: Indirect Economic Impacts 2016	203-2	Significant indirect economic impacts	P023 Strategy for addressing climate change Toward a carbon-neutral society P026 Product initiatives P117 Community engagement P162 Contributing to Local Communities
Anti-corruption
GRI 3: Material Topics 2021	3-3	Management of material topics	P135 Anti-bribery
GRI 205: Anti-corruption 2016	205-1	Operations assessed for risks related to corruption	P135 Anti-bribery: Management
	205-2	Communication and training about anti-corruption policies and procedures	P135 Anti-bribery: Management
	205-3	Confirmed incidents of corruption and actions taken	No report applicable to 2022
Tax
GRI 3: Material Topics 2021	3-3	Management of material topics	P138 Nissan’s commitment to tax transparency
GRI 207: Tax 2019	207-1	Approach to tax	P138 Nissan’s approach to tax
	207-2	Tax governance, control, and risk management	P138 Nissan’s tax management
	207-3	Stakeholder engagement and management of concerns related to tax	P139 Nissan’s stakeholder engagement and management of concerns related to tax
	207-4	Country-by-country reporting	This information is unavailable in 2022.
Materials
GRI 3: Material Topics 2021	3-3	Management of material topics	P048 Resource dependency management
GRI 301: Materials 2016	301-1	Materials used by weight or volume	P158 Material balance
	301-2	Recycled input materials used	P048 Resource dependency management P153 Resource dependency: Achievements in reuse
	301-3	Reclaimed products and their packaging materials	P049 Resource dependency: Achievements
Energy
GRI 3: Material Topics 2021	3-3	Management of material topics	P036 Management of corporate activity initiatives
GRI 302: Energy 2016	302-1	Energy consumption within the organization	P037 Energy consumption P147 Energy input
	302-2	Energy consumption outside of the organization	P038 Carbon footprint of corporate activities P148 Energy per revenue P151 Scope 3 Emissions by Category
	302-3	Energy intensity	P147 Energy per vehicle produced P148 Energy per revenue
	302-4	Reduction of energy consumption	P037 Energy consumption P147 Trend in energy consumption
	302-5	Reductions in energy requirements of products and services	P143 CO₂ emissions from new vehicles (Global)
Water and Effluents
GRI 3: Material Topics 2021	3-3	Management of material topics	P055 Water resource management
GRI 303: 水と廃水2018	303-1	Interactions with water as a shared resource	P055 Policies and philosophy for water resource management P056 Water resource achievements
	303-2	Management of water discharge-related impacts	P057 Water input for corporate activities
	303-3	Water withdrawal	P057 Water input for corporate activities P155 Water withdrawal by source
	303-4	Water discharge	P057 Water input for corporate activities P155 Water discharge from corporate activities
	303-5	Water consumption	P057 Water input for corporate activities P155 Water discharge from corporate activities (Per vehicle produced)
Biodiversity
GRI 3: Material Topics 2021	3-3	Management of material topics	P017 Initiatives to specify dependencies on the ecology and impact as a manufacturer
GRI 304: Biodiversity 2016	304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	P017 Initiatives to specify dependencies on the ecology and impact as a manufacturer
	304-2	Significant impacts of activities, products and services on biodiversity	P017 Initiatives to specify dependencies on the ecology and impact as a manufacturer
	304-3	Habitats protected or restored	P017 Initiatives to specify dependencies on the ecology and impact as a manufacturer
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	P017 Initiatives to specify dependencies on the ecology and impact as a manufacturer
Emissions
GRI 3: Material Topics 2021	3-3	Management of material topics	P036 Management of corporate activity initiatives P046 Air quality policies and philosophy
GRI 305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions	P038 Carbon footprint of corporate activities P148 Energy per revenue
	305-2	Energy indirect (Scope 2) GHG emissions	P038 Carbon footprint of corporate activities P148 Energy per revenue
	305-3	Other indirect (Scope 3) GHG emissions	P038 Carbon footprint of corporate activities P148 Energy per revenue P151 Scope 3 Emissions by Category
	305-4	GHG emissions intensity	P149 Manufacturing CO₂ per vehicle produced P149 Carbon footprint of manufacturing activities, Scope 1 and 2 emissions per revenue
	305-5	Reduction of GHG emissions	P148 Energy per revenue
	305-6	Emissions of ozone-depleting substances (ODS)	Information unavailable: We have not collected the data requested.
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	P038 Carbon footprint of corporate activities
Waste
GRI 3: Material Topics 2021	3-3	Management of material topics	P048 Resource dependency management
GRI 306: Waste 2020	306-1	Waste generation and significant waste-related impacts	P054 Resource dependency: Achievements in waste reduction
	306-2	Management of significant waste-related impacts	P054 Resource dependency: Achievements in waste reduction
	306-3	Waste generated	P054 Waste P154 Waste
	306-4	Waste diverted from disposal	P054 Resource dependency: Achievements in waste reduction P154 Waste
	306-5	Waste directed to disposal	P054 Resource dependency: Achievements in waste reduction P154 Waste
Environmental Compliance
GRI 3: Material Topics 2021	3-3	Management of material topics	P018 Global environmental management framework and governance system
GRI 307: Environmental Compliance 2016	307-1	Non-compliance with environmental laws and regulations	P061 Sanctions and government guidance at Nissan production facilities
Supplier Environmental Assessment
GRI 3: Material Topics 2021	3-3	Management of material topics	P099 Supply chain management
GRI 308: Supplier Environmental Assessment 2016	308-1	New suppliers that were screened using environmental criteria	P064 Working with suppliers P099 Evaluation, monitoring, and auditing of suppliers’ sustainability practices
GRI 308: Supplier Environmental Assessment 2016	308-2	Negative environmental impacts in the supply chain and actions taken	P044 Initiatives in the logistics field P064 Working with suppliers P099 Evaluation, monitoring, and auditing of suppliers’ sustainability practices
Employment
GRI 3: Material Topics 2021	3-3	Management of material topics	P107 Management that respects the rights of workers
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	P160 Employee data
	401-2	Benefits provided to full-time employees that are not provided to temporary or part time employees	Information unavailable: We have not collected the data requested.
	401-3	Parental leave	P159 Employee data
Labor/Management Relations
GRI 3: Material Topics 2021	3-3	Management of material topics	P160 Trade union
GRI 402: Labor/Management Relations 2016	402-1	Minimum notice periods regarding operational changes	P160 Trade union
Occupational Health and Safety
GRI 3: Material Topics 2021	3-3	Management of material topics	P112 Employees’ health and safety management
GRI 403: Occupational Health and Safety 2018	403-1	Occupational health and safety management system	P112 Employees’ health and safety management
	403-2	Hazard identification, risk assessment, and incident investigation	P112 Employees’ health and safety management
	403-3	Occupational health services	P112 Employees’ health and safety management
	403-4	Worker participation, consultation, and communication on occupational health and safety	P112 Employees’ health and safety management
	403-5	Worker training on occupational health and safety	P112 Employees’ health and safety management
	403-6	Promotion of worker health	P112 Employees’ health and safety management
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	P115 Approaches to health issues
	403-8	Workers covered by an occupational health and safety management system	P112 Employees’ health and safety management
	403-9	Work-related injuries	P160 Employee data Global
	403-10	Work-related ill health	P115 Approaches to health issues
Training and Education
GRI 3: Material Topics 2021	3-3	Management of material topics	P102 Human resource development management
GRI 404: Training and Education 2016	404-1	Average hours of training per year per employee	P159 Employee data
	404-2	Programs for upgrading employee skills and transition assistance programs	P102 Human resource development management
	404-3	Percentage of employees receiving regular performance and career development reviews	P159 Employee data
Diversity and Equal Opportunity
GRI 3: Material Topics 2021	3-3	Management of material topics	P080 Diversity, equity and inclusion (DEI) management
GRI 405: Diversity and Equal Opportunity 2016	405-1	Diversity of governance bodies and employees	P079 Diversity, equity and inclusion policies and philosophy P159 Employee data P125 Board features as of July 1st, 2023 P163 Overview of corporate governance (as of March 31, 2023)
GRI 405: Diversity and Equal Opportunity 2016	405-2	Ratio of basic salary and remuneration of women to men	124th Securities Report: P014
Non-discrimination
GRI 3: Material Topics 2021	3-3	Management of material topics	P069 Human rights management
GRI 406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	No report applicable to 2022
Freedom of Association and Collective Bargaining
GRI 3: Material Topics 2021	3-3	Management of material topics	P069 Human rights management
GRI 407: Freedom of Association and Collective Bargaining 2016	407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	No report applicable to 2022
Child Labor
GRI 3: Material Topics 2021	3-3	Management of material topics	P069 Human rights management
GRI 408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	No report applicable to 2022
Forced or Compulsory Labor
GRI 3: Material Topics 2021	3-3	Management of material topics	P069 Human rights management
GRI 409: Forced or Compulsory Labor 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	No report applicable to 2022
Security Practices
GRI 3: Material Topics 2021	3-3	Management of material topics	P069 Human rights management
GRI 410: Security Practices 2016	410-1	Security personnel trained in human rights policies or procedures	No report applicable to 2022
Rights of Indigenous Peoples
GRI 3: Material Topics 2021	3-3	Management of material topics	P069 Human rights management
GRI 411: Rights of Indigenous Peoples 2016	411-1	Incidents of violations involving rights of indigenous peoples	No report applicable to 2022
Human Rights Assessment
GRI 3: Material Topics 2021	3-3	Management of material topics	P069 Human rights management
GRI 412: Human Rights Assessment 2016	412-1	Operations that have been subject to human rights reviews or impact assessments	P071 Human rights due diligence
	412-2	Employee training on human rights policies or procedures	P073 Employee education and training related to human rights, internal reporting system
	412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	No report applicable to 2022
Local Communities
GRI 3: Material Topics 2021	3-3	Management of material topics	P118 Community engagement management
GRI 413: Local Communities 2016	413-1	Operations with local community engagement, impact assessments, and development programs	Information unavailable: We have not collected the data requested.
GRI 413: Local Communities 2016	413-2	Operations with significant actual and potential negative impacts on local communities	Information unavailable: We have not collected the data requested.
Supplier Social Assessment
GRI 3: Material Topics 2021	3-3	Management of material topics	P099 Supply chain management
GRI 414: Supplier Social Assessment 2016	414-1	New suppliers that were screened using social criteria	P099 Evaluation, monitoring, and auditing of suppliers’ sustainability practices P101 Responsible minerals sourcing management
Customer health and safety
GRI 3: Material Topics 2021	3-3	Management of material topics	P075 Traffic safety management P091 Product safety and quality management
GRI 416: Customer health and safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	P075 Traffic safety achievements P092 Product safety and quality achievements P160 Major external safety ratings (Based on 2022 assessments) P162 Recalls in FY 2022
GRI 416: Customer health and safety 2016	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	P095 Recalls in FY2022
Marketing and Labeling
GRI 3: Material Topics 2021	3-3	Management of material topics	P091 Product safety and quality management
GRI 417: Marketing and Labeling 2016	417-1	Requirements for product and service information and labeling	P092 Product safety and quality achievements
	417-2	Incidents of non-compliance concerning product and service information and labeling	Information unavailable: We have not collected the data requested.
	417-3	Incidents of non-compliance concerning marketing communications	Information unavailable: We have not collected the data requested.
Customer Privacy
GRI 3: Material Topics 2021	3-3	Management of material topics	P133 Risk management enhancement efforts
GRI 418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	P133 Protecting personal data
Socioeconomic Compliance
GRI 3: Material Topics 2021	3-3	Management of material topics	P134 Enhancing compliance P135 Anti-bribery: Management P136 Business Ethics: Management
GRI 419: Socioeconomic Compliance 2016	419-1	Non-compliance with laws and regulations in the social and economic area	P098 Initiatives with suppliers

ESG data book 2023