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TCFD Content Index

The table below compares the disclosures recommended by the Task Force on Climate-related Financial Information Disclosure (TCFD) with SUBARU’s Sustainability Website, and presents relevant responses to CDP Climate Change 2022.

Governance

TCFD Disclosure Recommendations	Relevant Articles
TCFD Disclosure Recommendations	Sustainability Website	Integrated Report	CDP2022
a) The Board’s oversight of climate-related risks and opportunities.	Environmentally Friendly Automobiles Management System Climate Change Management System	Commentary on Strategy > Environment > Climate Change Management System	CDP 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	Commentary on Strategy > Environment > Climate Change Management System	CDP C1.2

Strategy

TCFD Disclosure Recommendations	Relevant Articles
TCFD Disclosure Recommendations	Sustainability Website	Integrated Report	CDP2022
a) Climate-related risks and opportunities the organization has identified over the short, medium, and long term.	Environmental Management Targets and Results Environment Action Plan 2030 and Other Key Environmental Initiatives Environmentally Friendly Automobiles Medium- to Long-Term Goals (Long-Term Vision and Milestones) Strategy for Transition Risks Initiatives Climate Change Risks and Opportunities Identified	Value Creation Story Message from the CEO Substantial Revision to 2030 Target for Electric Car Share of Sales Commentary on Strategy > Environment > Climate Change Strategy	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.	Message on Sustainability from the CEO TOPICS of the SUBARU Group’s Six Priority Areas for CSR: Environment Environmental Management Targets and Results Environment Action Plan 2030 and Other Key Environmental Initiatives Environmentally Friendly Automobiles Medium- to Long-Term Goals (Long-Term Vision and Milestones) Strategy for Transition Risks Strategic reorganization of domestic production Initiatives Climate Change Risks and Opportunities Identified Strategy	Value Creation Story Message from the CEO Substantial Revision to 2030 Target for Electric Car Share of Sales Commentary on Strategy > Environment > Climate Change Strategy	CDP C2.3a, C2.4a, C3.1,3.2a,C3.2b, 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.	Message on Sustainability from the CEO TOPICS of the SUBARU Group’s Six Priority Areas for CSR: Environment Environmental Management Targets and Results Environment Action Plan 2030 and Other Key Environmental Initiatives Environmentally Friendly Automobiles Medium- to Long-Term Goals (Long-Term Vision and Milestones) Strategy for Transition Risks Strategic reorganization of domestic production Initiatives Climate Change Strategy Medium- to Long-Term Goals (Long-Term Vision and Milestones) Risk Management	Value Creation Story Message from the CEO Substantial Revision to 2030 Target for Electric Car Share of Sales Commentary on Strategy > Environment > Climate Change Strategy	CDP C3.2, C3.2a ,C3.2b

Risk Management

TCFD Disclosure Recommendations	Relevant Articles
TCFD Disclosure Recommendations	Sustainability Website	Integrated Report	CDP2022
a) Describe the organization’s processes for identifying and assessing climate-related risks.	Risk Management Management System Risks Associated with Business Activities Climate Change Management System Risks and Opportunities Identified Risk Management	Commentary on Strategy > Environment > Climate Change Risk Management Commentary on Strategy Risk Management	CDP C2.1, C2.2, C2.2a
b) Describe the organization’s processes for managing climate-related risks.	Climate Change Management System Risk Management Risk Management Management System	Commentary on Strategy > Environment > Climate Change Risk Management Commentary on Strategy Risk Management	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 Risk Management Water Resources Water Management Risk Management Our Approach Management System Risks Associated with Business Activities Risk Management Initiatives BCP	Commentary on Strategy > Environment > Climate Change Risk Management Commentary on Strategy Risk Management	CDP C2.1, C2.2

Metrics and Targets

TCFD Disclosure Recommendations	Relevant Articles
TCFD Disclosure Recommendations	Sustainability Website	Integrated Report	CDP2022
a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.	Environmental Management Targets and Results Environment Action Plan 2030 and Other Key Environmental Initiatives SUBARU Group Material Flow Environmentally Friendly Automobiles Medium- to Long-Term Goals (Long-Term Vision and Milestones) Strategic reorganization of domestic production Life Cycle Assessment Climate Change Strategy Medium- to Long-Term Goals (Long-Term Vision and Milestones) Achievements	Commentary on Strategy > Environment > Climate Change Metrics and Targets Commentary on Strategy Activities in the Six Priority Areas for CSR in Relation to SDGs	CDP C4.2, C4.2a, C4.2b, 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 Environment Action Plan 2030 and Other Key Environmental Initiatives SUBARU Group Material Flow Environmentally Friendly Automobiles Medium- to Long-Term Goals (Long-Term Vision and Milestones) Strategic reorganization of domestic production Life Cycle Assessment Climate Change Risks and Opportunities Identified Medium- to Long-Term Goals (Long-Term Vision and Milestones) Achievements	Commentary on Strategy > Environment > Climate Change Metrics and Targets Commentary on Strategy Activities in the Six Priority Areas for CSR in Relation to SDGs	CDP C6.1, C6.3, C6.5, C6.5a
c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	Environmental Management Targets and Results Environment Action Plan 2030 and Other Key Environmental Initiatives SUBARU Group Material Flow Environmentally Friendly Automobiles Medium- to Long-Term Goals (Long-Term Vision and Milestones) Strategic reorganization of domestic production Life Cycle Assessment Climate Change Medium- to Long-Term Goals (Long-Term Vision and Milestones) Achievements	Commentary on Strategy > Environment > Climate Change Metrics and Targets Commentary on Strategy Activities in the Six Priority Areas for CSR in Relation to SDGs	CDP C4.1, C4.1a, C4.1b, C4.2, C4.2a, C4.2b