Governance Failures and Fraud Risks at Overseas Group Companies
First written in FY2022. 6 of 7 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 4 of 16 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period under review, there were no significant changes in the matters described in this interim report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
海外グループ会社のガバナンス不全・不正リスクについて、重要な変更はないと扱っている。 - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
海外グループ会社のガバナンス不全・不正リスクについて、重要な変更はないと扱っている。 - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
海外グループ会社のガバナンス不全・不正リスクについて、重要な変更はないと扱っている。 - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
海外グループ会社のガバナンス不全・不正リスクについて、重要な変更はないと扱っている。 - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
海外グループ会社のガバナンス不全・不正リスクについて、重要な変更はないと扱っている。 - FY2023-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
海外グループ会社のガバナンス不全・不正リスクについて、重要な変更はないと扱っている。 - FY2022First statedAnnual report
「海外のグループ会社等に対する統制が完全に行き届かないがために、不正会計や贈収賄、品質不正等が発覚してしまった場合、当社グループの業績に影響を及ぼす可能性があります。」
グループ会社の統制不全に伴う不正会計、贈収賄、品質不正のリスクを独立した主なリスクとして初めて明示し、3ラインモデル、規程整備、内部監査強化を対策としている。