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Kotaku

“Once you start getting into game-specific [Achievements] that’s developer driven.” Microsoft may require every game to have Achievements, but, Fils-Aime said, “That is not our philosophy.”

Basically, Nintendo won't force developers to implement achievements, and that is literally all we know about the matter at this point. It seems likely they'll let the developers decide how they want to use achievements. I'd be willing to bet that developers of multi-plat games won't go out of their way to remove achievements from the Wii U versions of their games, but I don't know whether Nintendo is planning to support achievements on an individual basis in their broader online strategy.