Strengthening Oversight and Audit Functions Through Outside Directors and Outside Audit & Supervisory Board Members
First written in FY2019. 3 of 4 entries say "Advanced", first in FY2020. Latest entry: FY2024.
The whole theme swung hardest in 2023: 15 of 102 companies on the "Worse" side.
60 other companies' latest entry also says "Advanced".
- FY2024AdvancedAnnual report
「The Company has 8 outside directors, including 3 outside directors who are Audit & Supervisory Committee members.」
The number of outside directors changed from the previous 6 to 8, and the disclosed oversight and audit structure includes 3 outside directors who are Audit & Supervisory Committee members. - FY2022AdvancedAnnual report
「The Company has 6 outside directors, including 3 outside directors who are Audit & Supervisory Committee members. The outside directors perform management oversight and audit functions from an independent position from management, drawing on the knowledge and experience they have developed throughout their respective careers.」
The number of outside directors changed from the previous 3 to 6, including 3 outside directors who are Audit & Supervisory Committee members, and this oversight and audit structure is described. - FY2020AdvancedAnnual report
「The Company has 3 outside directors and 3 outside Audit & Supervisory Board members. The outside directors and outside Audit & Supervisory Board members perform oversight and audit functions from an independent position from management, drawing on the knowledge and experience they have developed throughout their respective careers.」
The number of outside directors changed from 2 to 3, and a structure for oversight and auditing comprising these directors and 3 outside Audit & Supervisory Board members is described. - FY2019First statedAnnual report
「The Company has 2 outside directors and 3 outside Audit & Supervisory Board members. The outside directors and outside Audit & Supervisory Board members perform oversight and audit functions from an independent position from management, drawing on the knowledge and experience they have developed throughout their respective careers.」
The Company has established a structure in which 2 outside directors and 3 outside Audit & Supervisory Board members provide independent management oversight and auditing.