It's not quite the same level of condemnation that other companies have made.
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Nintendo has suspended product shipments to Russia. This has been confirmed by Nintendo in a statement issued to Eurogamer.

Unlike most every other company that has announced similar moves, Nintendo made no mention of the Russian invasion of Ukraine. They also have not offered any measure of support for the people of Ukraine like other companies have including Bungie and Sony.

Nintendo instead opted to say that they stopped shipping their products to Russia "due to considerable volatility surrounding the logistics" of the situation.

"We have decided to suspend shipping all Nintendo products to Russia for the foreseeable future. This is due to considerable volatility surrounding the logistics of shipping and distributing physical goods.

"In addition, Nintendo eShop in Russia is currently under maintenance following the suspension of transactions in Russian rubles by the payment provider."
Nintendo even shied away from specifically mentioning Russia's invasion of Ukraine yesterday when they announced that Advance Wars 1+2: Re-Boot Camp was being delayed "in light of recent world events."

Congratulations, Nintendo, you almost took a stand.