Impact of changes in laws and regulations on business execution
First written in FY2018. 14 of 15 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2026: 22 of 72 companies on the "Worse" side.
123 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて重要な変更がないと記載。 - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて重要な変更がないと記載。 - FY2022RestatedAnnual report
「そのため、当社グループは、法令・制度の改正の早期把握に努め、法令・制度の変更に適切に対応してまいります。」
法令・制度の変更による事業遂行への影響リスクと、早期把握・適切対応を継続記載。 - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて重要な変更がないと記載。 - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて、重要な変更がないと記載。 - FY2021RestatedAnnual report
「そのため、当社グループは、法令・制度の改正の早期把握に努め、法令・制度の変更に適切に対応してまいります。」
法令・制度の変更による事業遂行への影響リスクと、早期把握・適切対応を継続記載。 - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて、重要な変更がないと記載。 - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて、重要な変更がないと記載。 - FY2021-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて、重要な変更がないと記載。 - FY2020RestatedAnnual report
「当社グループは、鉱業法及び鉱山保安法、ガス事業法、その他の法令に従って事業を行っているため、法令・制度の改正が事業遂行に影響を及ぼす可能性があります。」
法令・制度の変更による事業遂行への影響リスクを継続開示し、早期把握と適切な対応を軽減策として記載。 - FY2020-Q3RestatedAnnual report
「このほかに、前事業年度の有価証券報告書に記載した「事業等のリスク」についての重要な変更はありません。」
法令・制度の変更による事業遂行への影響リスクについて重要な変更がないと記載。 - FY2019RestatedAnnual report
「当社グループは、鉱業法及び鉱山保安法、ガス事業法、その他の法令に従って事業を行っているため、法令・制度の変更が事業遂行に影響を及ぼす可能性があります。」
法令・制度の変更による事業遂行への影響リスクを継続開示。 - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて重要な変更がないと記載。 - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
法令・制度の変更による事業遂行への影響リスクについて重要な変更がないと記載。 - FY2018First statedAnnual report
「当社グループは、鉱業法及び鉱山保安法、ガス事業法、その他の法令に従って事業を行っているため、法令・制度の変更が事業遂行に影響を及ぼす可能性があります。」
法令・制度の変更そのものが事業遂行に及ぼす可能性を、コンプライアンス違反リスクとは別に新たなリスク項目として明記。