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TCFD Content Index

The table below compares the disclosure recommended by the Task Force on Climate-related Financial Information Disclosure (TCFD) with SUBARU’s Sustainability Report 2021, and presents relevant responses to CDP Climate Change 2021.

Governance

TCFD Disclosure
Recommendations		 Relevant Articles
Sustainability Report 2021 CDP2021
a) The Board’s oversight of climate-related risks and opportunities. Environmentally Friendly Automobiles > Management System
Climate Change > Management System		 CDP C1.1, C1.1a, C1.1b
b) Management’s role in assessing and managing climate-related risks and opportunities. Environmentally Friendly Automobiles > Management System
Climate Change > Management System		 CDP C1.2, C1.2a

Strategy

TCFD Disclosure
Recommendations		 Relevant Articles
Sustainability Report 2021 CDP2021
a) Climate-related risks and opportunities the organization has identified over the short, medium, and long term. Environmentally Friendly Automobiles > Medium- to Long-term Goals (Long-term Visions and Milestones) > Initiatives
Climate Change > Risks and Opportunities Identified		 CDP C2.1a, C2.3,
C2.3a, C2.4,
C2.4a
b) Impact of climate-related risks and opportunities on the organization’s businesses and strategy Environmental Management > Targets and Results
Environmentally Friendly Automobiles > Medium- to Long-term Goals (Long-term Visions and Milestones), Initiatives
Climate Change > Risks and Opportunities Identified		 CDP C2.3a,
C2.4a,
C3.1, C3.1a,
C3.2a, C3.3,
C3.4
c) Resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. Environmentally Friendly Automobiles > Medium- to Long-term Goals (Long-term Visions and Milestones), Initiatives
Climate Change > Medium- to Long-term Goals (Long-term Visions and Milestones)		 CDP C3.2, C3.2a

Risk Management

TCFD Disclosure
Recommendations		 Relevant Articles
Sustainability Report 2021 CDP2021
a) Describe the organization’s processes for identifying and assessing climate-related risks. Risk Management > Management System, Risks Associated with Business Activities Climate Change > Risks and Opportunities Identified, Management System CDP C2.1, C2.2,
C2.2a
b) Describe the organization’s processes for managing climaterelated risks. Climate Change > Management System
Risk Management > Management System		 CDP C2.1, C2.2
c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. Climate Change > Risks and Opportunities Identified
Water Resources > Water Management
Risk Management > Our Approach, Management System, Risks Associated with Business Activities, Risk Management Initiatives, Crisis-level Risks		 CDP C1.2a, C2.1,
C2.2, C2.3a

Metrics and Targets

TCFD Disclosure
Recommendations		 Relevant Articles
Sustainability Report 2021 CDP2021
a) Disclose the metrics used by the organization to assess climaterelated risks and opportunities in line with its strategy and risk management process. Environmental Management > Targets and Results, Subaru Group Material Flow
Environmentally Friendly Automobiles > Medium- to Long-term Goals (Long-term Visions and Milestones), Life Cycle Assessment
Climate Change > Medium- to Long-term Goals (Long-term Visions and Milestones), Achievements		 CDP C4.2, C9.1
b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. Environmental Management > Targets and Results, Subaru Group Material Flow
Environmentally Friendly Automobiles > Medium- to Long-term Goals (Long-term Visions and Milestones), Life Cycle Assessment
Climate Change > Risks and Opportunities Identified, Medium- to Long-term Goals (Long-term Visions and Milestones), Achievements		 CDP C6.1, C6.3,
C6.5
c) Describe the targets used by the organization to manage climaterelated risks and opportunities and performance against targets. Environmental Management > Targets and Results, Subaru Group Material Flow
Environmentally Friendly Automobiles > Medium- to Long-term Goals (Long-term Visions and Milestones), Life Cycle Assessment
Climate Change > Medium- to Long-term Goals (Long-term Visions and Milestones), Achievements 		CDP C4.1, C4.1a,
C4.1b, C4.2