2025_tcfd_tnfd_rec使用说明书手册mendations

Endorsement of the TCFD and TNFDRecommendationsThe Yamaha Group has declared its endorsement of the recommendations of the Task Force on Climate-related FinancialDisclosures (TCFD)and the Taskforce on Nature-related Financial Disclosures (TNFD)and commenced initiatives foranalyzing the risks and opportunities for its business related to climate change and biodiversity.This information is reflectedin management strategies,and information on the financial impacts of these risks and opportunities is disclosed.General Requirements for DisclosureThe TNFD has defined the following general requirements for disclosure.These requirements are applied to the TNFD'sfour recommended disdosure pillars-Governance,Strategy,Risk impact management,and Metrics targets.Moreover,Yamaha also applies the TNFD's recommendations to disclosures based on TCFD recommendations.The term "materiality"as used in this report incorporates the following two definitions of materiality:Standard materiality as defined by the TNFD in reference to the impact of environmental issues on a company'sactivities and the impact of a company's activities on the environment (single and double materiality)Unique material sustainability initiatives defined for the Yamaha Group's management based on the perspectives ofour business and our stakeholdersGeneral Requirements1.Application of MaterialityYamaha organizes information for disclosure based on the concept of double materiality.which focuses on the perspectivesof both financial materiality(the impact of environmental and social issues on a company's activities)and impact materiality(the impact of a company's activities on the environment and society).2.Scope of DisclosuresThe Yamaha Group performs scenario analyses and identifies risks and opportunities that apply to all of itsbus inesses in order to appropriately assess climate change and biodiversity impacts on a Groupwide basis.Thescope of disclosure includes business activities with particularly high potential to impact the Group's businesses,strategies,or financial plans or the natural environment.Climate change:Headquarters,domestic and overseas production bases,and resort facilities and upstream anddownstream value chain areasBiodiversity:Headquarters,domestic and overseas production bases,and resort facilities and upstream valuechain areas(Disclosed information is currently limited due to limits to the methods and tools for direct information collection.)●Analyses of business activities not currently included in the scope of disclosure will be conducted and the scope ofdisclosure will be expanded as necessary going forward.3.Location of Nature-Related IssuesYamaha's nature-related issues are contained within the priority regions identified in the LEAP(Locate,Evaluate,Assess,and Prepare)Approach.4.Integration with Other Sustainability-Related Disclosures●The Yamaha Group has defined "response to climate change,""sustainable use of timber,"and "resource savings.reduction of waste and ha