Kakaku.com (2371) · PolicyReframed
Executive Compensation Design Combining Performance-Linked Compensation and Stock Options
First written in FY2022. 2 of 3 entries say "Reframed", first in 2026-05-23. Latest entry: FY2026.
3entries
5years
1from disclosures
How it moved
Same theme, other companies
Compensation structure combining fixed, performance-based and stock-price-linked componentsA theme 454 companies write about · 1 as a headwind · 386 as a tailwind
Kakaku.com moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
12 other companies' latest entry also says "Reframed".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 455 threads.Full recordFilings, disclosures and news, newest first
- FY2026ReframedAnnual report
「グレード１～２ 基本報酬：株式報酬＝６：４ グレード３～６ 基本報酬：株式報酬＝４：６」
従来の基本報酬・役員賞与・ストック・オプションを7:1:2とする目安から、役員グレード別に基本報酬と株式報酬の比率を6:4または4:6とする設計へ変更した。なお、公開買付け成立を条件に取締役向け譲渡制限付株式報酬制度を廃止することも決定している。 - 2026-05-23ReframedGeneral Meetings of Shareholders
「The compensation structure shall comprise basic compensation, share-based compensation granted as a medium- to long-term incentive, and bonuses paid in accordance with performance for a one-year period.」
The compensation design was specified as a combination of share-based compensation, including restricted stock, and bonuses, replacing the previous combination of basic compensation, performance-linked bonuses and stock options. - FY2022First statedAnnual report
「業務執行取締役の個人別の報酬の額に対する割合は、基本報酬：役員賞与：ストック・オプション報酬＝７：１：２とすることを目安とする。」
基本報酬、単年度業績連動の役員賞与、中長期インセンティブとしてのストック・オプションを組み合わせ、報酬割合の目安を7:1:2とする設計を開示している。役員賞与は連結税引前利益の0.15％を原則とし、年度上限は1億円としている。