Establishment of a Compensation Advisory Committee
First written in FY2025. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
The whole theme swung hardest in 2025: 9 of 89 companies on the "Worse" side.
63 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The Compensation Advisory Committee, in which outside officers comprise at least half of the members, deliberates on the individual compensation amounts of each officer after considering job responsibilities and performance within the scope approved by the General Meeting of Shareholders. The Board of Directors determines the individual compensation amounts of each officer after receiving the committee's recommendations.」
The Company specifically describes the Compensation Advisory Committee's deliberation and recommendations on executive compensation under a structure in which outside officers comprise at least half of the members. - FY2025First statedAnnual report
「The Company has established a Compensation Advisory Committee. The Compensation Advisory Committee consists of 3 or more members, a majority of whom are independent outside officers.」
The Company has, for the first time, described the establishment of an advisory body on executive compensation and its composition requirements of at least 3 members, with a majority being independent outside officers.