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 2025.

Governance

TCFD Disclosure Recommendations	Relevant Articles
TCFD Disclosure Recommendations	Sustainability Website	Integrated Report	CDP2025
a) The Board’s oversight of climate-related risks and opportunities.	Mitigating Climate Change Management System	Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Management System	CDP 4.1.2
b) Management’s role in assessing and managing climate-related risks and opportunities.	Mitigating Climate Change Management System	Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Management System	CDP 4.3

Strategy

TCFD Disclosure Recommendations	Relevant Articles
TCFD Disclosure Recommendations	Sustainability Website	Integrated Report	CDP2025
a) Climate-related risks and opportunities the organization has identified over the short, medium, and long term.	Environmental Management Targets and Results	Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Strategy	CDP 2.1, 3.1, 3.1.1, 3.6, 3.6.1
	Mitigating Climate Change Risks and Opportunities Identified Medium- to Long-term Goals (Long-term Vision and Milestones)		CDP 2.1, 3.1, 3.1.1, 3.6, 3.6.1
b) Impact of climate-related risks and opportunities on the organization’s businesses and strategy.	Message on Sustainability from the CEO	Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Strategy Examples of Measures Considering Risks/Opportunities in Each Scenario	CDP 3.1.1, 3.6.1, 5.1.2, 5.2, 5.3.1, 5.3.2, 5.14, 5.14.1
	Environmental Management Targets and Results
	Mitigating Climate Change Strategy Medium- to Long-term Goals (Long-term Vision and Milestones) Initiatives
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	Message from the CEO Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Strategy Examples of Measures Considering Risks/Opportunities in Each Scenario	CDP 5.1, 5.1.1, 5.1.2
	Environmental Management Targets and Results
	Mitigating Climate Change Strategy Risk Management Medium- to Long-term Goals (Long-term Vision and Milestones) Initiatives

Risk Management

TCFD Disclosure Recommendations	Relevant Articles
TCFD Disclosure Recommendations	Sustainability Website	Integrated Report	CDP2025
a) Describe the organization’s processes for identifying and assessing climate-related risks.	Risk Management Our Approach Management System	Management Infrastructure Supporting Value Creation Risk Management Our Approach Management System Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Risk Management	CDP 2.1, 2.2.1, 2.2.2, 2.2.5, 2.2.6, 2.2.8, 2.2.9
	Mitigating Climate Change Risk Management		CDP 2.1, 2.2.1, 2.2.2, 2.2.5, 2.2.6, 2.2.8, 2.2.9
b) Describe the organization’s processes for managing climate-related risks.	Risk Management Our Approach Management System	Management Infrastructure Supporting Value Creation Risk Management Our Approach Management System Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Risk Management	CDP 2.1, 2.2.1, 2.2.8, 2.2.9
	Mitigating Climate Change Risk Management		CDP 2.1, 2.2.1, 2.2.8, 2.2.9
c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.	Risk Management Our Approach Management System Initiatives	Management Infrastructure Supporting Value Creation Risk Management Our Approach Management System Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Risk Management	CDP 2.1, 2.2.1
	BCP Our Approach Emergency Response
	Mitigating Climate Change Risk Management Procurement Initiatives

Metrics and Targets

TCFD Disclosure Recommendations	Relevant Articles
TCFD Disclosure Recommendations	Sustainability Website	Integrated Report	CDP2025
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 SUBARU Group Material Flow	Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Metrics and Targets Initiatives and Achievements	CDP 7.52, 7.54, 7.54.1, 7.54.2
	Mitigating Climate Change Strategy Risk Management Medium- to Long-term Goals (Long-term Vision and Milestones) Initiatives		CDP 7.52, 7.54, 7.54.1, 7.54.2
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	Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Strategy Examples of Measures Considering Risks/Opportunities in Each Scenario Metrics and Targets Initiatives and Achievements	CDP 7.6, 7.7, 7.8, 7.8.1, 12.1, 12.1.1, 12.1.3, 12.3
	Mitigating Climate Change Strategy Risk Management Medium- to Long-term Goals (Long-term Vision and Milestones) Initiatives		CDP 7.6, 7.7, 7.8, 7.8.1, 12.1, 12.1.1, 12.1.3, 12.3
c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	Environmental Management Targets and Results SUBARU Group Material Flow	Capital Strategy for Value Creation Natural Capital Mitigating Climate Change Metrics and Targets Initiatives and Achievements	CDP 7.53, 7.53.1, 7.53.2, 7.53.4, 7.54, 7.54.1, 7.54.2
	Mitigating Climate Change Strategy Risk Management Medium- to Long-term Goals (Long-term Vision and Milestones) Initiatives		CDP 7.53, 7.53.1, 7.53.2, 7.53.4, 7.54, 7.54.1, 7.54.2