Executive Incentives Through Performance-Linked Compensation
First written in FY2022. . Latest entry: FY2026.
The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.
34 other companies' latest entry also says "Other".
- FY2026Updated performance-linked compensation results and evaluation criteriaAnnual report
「Performance-linked compensation and other payments are determined by calculating executive bonuses as a short-term incentive based on business performance and the evaluation criteria, subject to approval at the General Meeting of Shareholders. The evaluation uses shareholder value indicators such as orders received, sales and profit; target achievement; strategic value indicators measuring subordinate development and progress on strategic and priority initiatives; and institutional reform indicators based on progress in management reform initiatives.」
The company continues to use orders received, sales, profit, target achievement, talent development, strategic and priority initiatives, and institutional reform initiatives as evaluation criteria for performance-linked compensation. It recorded ¥49.410 million in performance-linked compensation and other payments for directors, Audit & Supervisory Board members and outside officers in the current fiscal year. - FY2022First statedAnnual report
「Performance-linked compensation and other payments are determined by calculating executive bonuses as a short-term incentive based on business performance and the evaluation criteria, subject to approval at the General Meeting of Shareholders.」
It identified for the first time a theme concerning the executive bonus structure, with orders received, sales, profit, achievement of targets, talent development, progress on strategic priorities, and progress on institutional reform initiatives as evaluation criteria.