Key Themes

The Nikon Group identifies materialities to prioritize achieving sustainable growth together with society. We reviewed our materialities in fiscal year 2025 in connection with the formulation of the Medium-Term Management Plan (FY2026-FY2030). In this review, we held extensive discussions on the future vision the Group should pursue based on higher-level policies, including our corporate philosophy, as well as expected changes in the business environment and social issues. We then defined and identified materialities as areas requiring focused attention to achieve that vision.

To avoid confusion with the various definitions of materiality used today, Nikon refers to the newly identified materialities as key themes. These themes consist of three Key Themes for Creating Value and eight Key Themes for Building Trust.

Key Themes for Creating Value

The Key Themes for Creating Value define the areas where the Nikon Group will contribute to creating social value through our businesses. We also clarified key elements for empowering diverse talent and strengthening organization capabilities, two factors essential to value creation, as well as the key elements of partnerships that accelerate and expand value creation. The Nikon Group will manage progress and advance the above initiatives in these key focus areas through our management strategy.

Key Themes for Building Trust

The Key Themes for Building Trust include a defined vision for each theme. Initiatives to address both risks and opportunities are positioned as strategies under each theme and include indicators and targets for each strategy. The Sustainability Committee manages progress against the annual plans for key themes to support steady execution.

Selection of Key Themes

Our analysis drew on feedback gathered through ongoing communication with stakeholders, risks identified by the Risk Management and Compliance Committee, and the external environment. We also interviewed general managers and heads of planning departments across each business unit. Furthermore, we compiled a list of 33 items based on issues identified using international frameworks, including the GRI Standards, SDGs, RBA Code of Conduct, SASB, and ESRS, as well as competitor trends and external ESG assessments. We then evaluated these items from both perspectives of the impact the Nikon Group has on society and the environment, as well as and the impact society and the environment have on the Nikon Group. We developed a proposed set of materialities through extensive discussions with corporate administration divisions responsible for management strategy, human resources, procurement, the environment, and compliance, taking into account out efforts listed above. We then discussed the proposed materialities with external experts and held management-level deliberations through the Executive Committee and other meetings. The Sustainability Committee selected the final materialities and received approval at the Board of Directors.

Steps to Identify Key Themes (Materiality)

Sustainability Report 2026

See the Sustainability Management section of our Sustainability Report for more information.