Management oversight and audit coordination by outside directors and the audit bodies
First written in FY2019. 4 of 5 entries say "Advanced", first in FY2021. Latest entry: 2026-05-27.
The whole theme swung hardest in 2023: 4 of 27 companies on the "Worse" side.
24 other companies' latest entry also says "Advanced".
- 2026-05-27AdvancedGovernance
「Because a proposal to elect outside directors will be submitted at the annual general meeting of shareholders scheduled for 23 June 2026.」
社外取締役の選任議案の付議に伴い、独立役員7名の構成と、監視・監督および監査体制の維持・強化に関する役割が開示されている。 - FY2024AdvancedAnnual report
「As of the date of submission of the Annual Securities Report, the Board of Directors consists of 11 members: 8 directors excluding directors who are Audit and Supervisory Committee Members, including 4 independent outside directors, and 3 Audit and Supervisory Committee Members, including 2 independent outside directors. The company has a structure with 6 independent outside directors and 7 outside directors.」
The company specifically discloses its management oversight framework involving outside directors and Audit and Supervisory Committee Members, comprising an 11-member Board of Directors including 6 independent outside directors, and the operation of the Audit and Supervisory Committee. - FY2022AdvancedAnnual report
「Upon approval at the 94th Annual General Meeting of Shareholders, the company will change from a company with an Audit & Supervisory Board to a company with an Audit and Supervisory Committee. Audit and Supervisory Committee Members, who are responsible for auditing the execution of directors' duties and other matters, will become members of the Board of Directors, strengthening the Board's oversight function and further enhancing corporate governance.」
The framework for oversight and auditing by outside officers has progressed through the transition to a company with an Audit and Supervisory Committee and the establishment of a 12-director structure, including 6 independent outside directors. - FY2021AdvancedAnnual report
「The company has 4 outside directors, including 3 independent officers, and 2 outside Audit & Supervisory Board Members, both of whom are independent officers.」
With 4 outside directors and 2 outside Audit & Supervisory Board Members, the company specifically discloses oversight and auditing by outside officers and coordination among the Audit & Supervisory Board Members, accounting auditor and internal audit department. - FY2019First statedAnnual report
「The company has 3 outside directors and 2 outside Audit & Supervisory Board Members. The outside directors and outside Audit & Supervisory Board Members attend meetings of the Board of Directors and provide advice and recommendations, including by expressing their views during the deliberation and resolution of agenda items, to ensure the proper and appropriate execution of duties by the directors and the validity and appropriateness of the Board's decision-making.」
The company describes oversight by 3 outside directors and 2 outside Audit & Supervisory Board Members, as well as coordination among the Audit & Supervisory Board Members, accounting auditor and internal audit department, as the specific framework for independent oversight and auditing.