Performance-Linked and Share-Based Compensation Schemes Aligned with Shareholder Returns
First written in FY2025. 1 of 2 entries say "Advanced", first in FY2026-H1. Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.
65 other companies' latest entry also says "Advanced".
- FY2026-H1AdvancedAnnual report
「The figure includes 11,541 issued shares resulting from the issuance of new shares under a restricted share-based compensation plan, with 10 October 2025 as the payment date.」
Under the share-based compensation system linked to shareholder interests, the company actually issued restricted share-based compensation to directors and executive officers. - FY2025First statedAnnual report
「Compensation for the company's directors, excluding directors who are Audit and Supervisory Committee members, is structured and set at levels linked to shareholder interests so that it functions as an incentive for sustainable enhancement of corporate value. Specifically, compensation for executive directors consists of basic compensation (cash compensation), performance-linked compensation (cash compensation) and share-based compensation (non-cash compensation in the form of restricted shares).」
Following a resolution at the shareholders' meeting in April 2025, the company introduced a compensation system including performance-linked compensation and restricted share-based compensation.