Management Oversight by Outside Officers and Transparency into Board Activities
First written in FY2024. 1 of 3 entries say "Advanced", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2023: 14 of 103 companies on the "Worse" side.
67 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「During the fiscal year, the company held 13 Board of Directors meetings, with the attendance of individual directors as follows. The Board actively discussed a range of management issues, including the proposed budget, important matters concerning subsidiaries, accounting policies, internal controls, amendments to various regulations and sustainability-related matters.」
In addition to the number of Board of Directors meetings and attendance, the company continues to provide transparency into matters considered, including budgets, subsidiaries, accounting policies, internal controls and sustainability. - FY2025AdvancedAnnual report
「During the fiscal year, the company held 14 Board of Directors meetings. Attendance by each director was as follows.」
The Board of Directors held 14 meetings during the year, and the company provided specific disclosures on each director’s attendance and the matters considered, including budgets, subsidiaries, accounting policies, internal controls and sustainability. - FY2024First statedAnnual report
「During the fiscal year, the company held 13 Board of Directors meetings. Attendance by each director was as follows.」
The company discloses the number of Board of Directors meetings held annually and each director’s attendance, providing details of an oversight and audit structure from an independent perspective involving 2 outside directors and 3 outside corporate auditors.