Introducing and Operating Performance-Linked Share-Based Compensation
First written in FY2018. 6 of 9 entries say "Advanced", first in FY2019-Q2. Latest entry: 2026-07-24.
The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.
65 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The company introduced a performance-linked restricted stock compensation plan for Eligible Directors, generally linked to medium- to long-term performance and other factors, and determines the number of shares granted according to position. … The performance-linked indicators include consolidated operating profit and other indicators that are directly linked to achieving performance targets and further promote the sharing of interests with shareholders.」
Performance-linked stock compensation has been incorporated into the compensation structure and given concrete form through linkage to medium- to long-term performance, consolidated operating profit, consolidated revenue and ROE, among other measures. - 2026-05-29ReframedGeneral Meetings of Shareholders
「なお、当社は、2025年６月27日開催の第22回定時株主総会において、取締役に対する通常型ストックオプション制度を廃止し、これに代えて業績連動型譲渡制限付株式報酬制度を導入しております。」
役員報酬制度について、通常型ストックオプションから業績連動型譲渡制限付株式報酬への変更を再確認している。 - FY2023AdvancedAnnual report
「The company introduced a pre-delivery restricted stock compensation plan for directors, excluding directors who are Audit and Supervisory Committee members and outside directors (hereinafter, the “Eligible Directors”), and determines the number of shares granted based on each Eligible Director's base compensation. The plan is intended to provide Eligible Directors with an incentive to achieve sustained growth in corporate value and to further align their value with that of shareholders. The proportion of compensation borne by the company is determined according to each Eligible Director's duties at the company and the operating companies under its supervision.」
The operation of the performance-linked stock compensation plan has been given concrete form through the determination of the number of restricted shares granted and the compensation proportions. - FY2021ReframedAnnual report
「(Note) Based on a resolution at the 17th Annual General Meeting of Shareholders held on 26 June 2020, the company changed its stock compensation-type stock option plan to a restricted stock compensation plan as of that date.」
The operation of performance-linked stock compensation has changed from the previous stock compensation-type stock option plan to restricted stock compensation. - FY2019AdvancedAnnual report
「The performance assessment indicators are determined based on consolidated revenue and consolidated operating profit, which the company recognizes as important indicators, measured against the previous fiscal year and the plan.」
For performance-linked compensation, the company has specified consolidated revenue and consolidated operating profit measured against the previous fiscal year and the plan as the assessment indicators, and has also disclosed performance against these indicators for the fiscal year under review. - FY2019-Q2AdvancedAnnual report
「19th Series of Stock Acquisition Rights Resolution date 3 August 2018 Classes and number of eligible recipients (people) Directors of the company (excluding directors who are Audit and Supervisory Committee members) 10 Directors of wholly owned subsidiaries 24 Executive officers of wholly owned subsidiaries 41 Class, terms and number of shares underlying the stock acquisition rights (shares)* Common shares 389,000」
The company disclosed that it issued 389,000 shares under the 19th series of stock acquisition rights for officers and employees in connection with performance-linked stock compensation. - FY2018First statedAnnual report
「Bonuses and other compensation consist of bonuses incorporating a prescribed performance assessment and performance-linked stock compensation.」
Bonuses incorporating a performance assessment and performance-linked stock compensation are explicitly identified as components of executive compensation.