Executive Compensation Linked to Business Performance and Share Price
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: 2026-02-26.
McDonald's Holdings Company(Japan) moved to the "Worse" side of this theme in 2026, 1 year after the typical company in this theme (2025).
The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.
18 other companies' latest entry also says "Reframed".
- 2026-02-26ReframedGeneral Meetings of Shareholders
「The Company resolved to abolish its directors’ retirement benefit system effective 25 March this year.」
The Company indicated its policy of abolishing the directors’ retirement benefit system included in the previous executive compensation structure. - FY2024RestatedAnnual report
「当事業年度の連結経常利益を最も主要な指標としつつ、各事業年度に応じたビジネス上の強化策等の指標を補助的に設定しています。」
業績連動型報酬の主要指標を連結経常利益とし、株価連動型報酬と組み合わせる報酬設計を継続している。 - FY2022RestatedAnnual report
「当事業年度における報酬委員会は４回開催し、取締役ごとの報酬について審議・決定しております。」
業績連動型報酬と株価連動型報酬を組み合わせる報酬設計を維持し、報酬委員会による審議・決定を運用している。 - FY2021RestatedAnnual report
「当事業年度の連結経常利益を最も主要な指標としつつ、各事業年度に応じたビジネス上の強化策等の指標を補助的に設定しています。」
業績連動型報酬と株価連動型報酬を組み合わせる方針を維持し、連結経常利益を主要指標とする考え方を具体的に記載している。 - FY2019First statedAnnual report
「The directors’ compensation structure consists of monthly compensation within the limit approved under Article 361, Paragraph 1 of the Companies Act, share-price-linked compensation, performance-linked compensation and retirement bonuses. Performance-linked compensation is positioned as compensation linked to short-term, single-year performance, while share-price-linked compensation is intended to encourage an awareness of increasing corporate value over the medium to long term.」
The compensation structure combines monthly compensation with short-term performance-linked compensation, share-price-linked compensation and retirement bonuses.