Announced details
Human capital disclosure, human capital strategy, investment decisions, corporate valuation
Annualized excess return of +1.59% based on the evaluation of the link with business outcomes, and annualized excess return of +1.04% based on the evaluation of how specifically required capabilities are defined (both estimates for July 2024–June 2026)
170 Nikkei 225 constituent companies with fiscal years ending in March for which 3 fiscal years can be compared continuously
Free
The company does not address Contract Value / Impact on Business Performance.
Each company’s securities reports (fiscal years ended March 2024 through March 2026); average of 3 Nikkei 225-linked ETFs
| Item | Details |
|---|---|
| Names of Products / Services Covered | Human Capital Investment ROI Disclosure Rating in Securities Reports (Nikkei 225 version; companies with fiscal years ending March 2026) |
| Offering price | Free |
| Launch date | 26 October 2026 (report publication date; actual) |
| Applicable area | Human capital disclosure, human capital strategy, investment decisions, corporate valuation |
| Location scale | 170 Nikkei 225 constituent companies with fiscal years ending in March for which 3 fiscal years can be compared continuously |
| Quantitative Effects | Annualized excess return of +1.59% based on the evaluation of the link with business outcomes, and annualized excess return of +1.04% based on the evaluation of how specifically required capabilities are defined (both estimates for July 2024–June 2026) |
| Source | Each company’s securities reports (fiscal years ended March 2024 through March 2026); average of 3 Nikkei 225-linked ETFs |
Items this document does not state (11)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To treat human capital as capabilities, assess its connection with business outcomes and investment in required capabilities using common criteria, and provide a yardstick for use in dialogue between companies and investors.