Formalizing the director compensation policy based on the medium-term management plan
First written in FY2021. 6 of 10 entries say "Advanced", first in FY2023-Q1. Latest entry: 2026-10-14.
The whole theme swung hardest in 2024: 8 of 45 companies on the "Worse" side.
7 other companies' latest entry also says "Achieved".
- FY2026-H1AdvancedAnnual report
「Based on a resolution of the Board of Directors held on 17 September 2025, the company disposed of 11,723 treasury shares on 16 October 2025 as an allocation of restricted stock compensation.」
Under the compensation structure including performance-linked and non-monetary compensation, the company disposed of 11,723 treasury shares as restricted stock compensation for fiscal 2025. - FY2025-H1AdvancedAnnual report
「Based on a resolution of the Board of Directors held on 17 September 2024, the company disposed of 15,719 treasury shares on 16 October 2024 as an allocation of restricted stock compensation.」
Under the compensation structure including performance-linked and non-monetary compensation, the company implemented an allocation of restricted stock compensation. - FY2024-Q2AdvancedAnnual report
「Based on a resolution of the Board of Directors held on 30 August 2023, the company disposed of 9,939 treasury shares on 29 September 2023 as an allocation of restricted stock compensation.」
Under the compensation structure including performance-linked and non-monetary compensation, the company disposed of 9,939 treasury shares as restricted stock compensation for fiscal 2023. - FY2023-Q2AdvancedAnnual report
「At the 53rd Annual General Meeting of Shareholders held on 30 August 2022, the company resolved to make lump-sum payments of retirement benefits in connection with the abolition of the executive retirement benefit scheme. Accordingly, it reversed the full amount of the provision for executive retirement benefits and presented the ¥115.403 million previously recorded in that provision as long-term accounts payable, included under "Other" in non-current liabilities.」
Regarding the policy to abolish the executive retirement benefit scheme, the company describes the accounting implementation: resolving the lump-sum payments and fully reversing the ¥115.403 million provision for executive retirement benefits, with the amount transferred to long-term accounts payable. - FY2023-Q1AdvancedAnnual report
「Based on a resolution of the Board of Directors held on 30 August 2022, the company disposed of 18,760 treasury shares on 29 September 2022 as an allocation of restricted stock compensation.」
The company states that it actually implemented an allocation of restricted stock compensation after changing to a compensation structure that includes performance-linked and non-monetary compensation. - FY2022ReframedAnnual report
「Compensation for the company's directors, excluding directors who are Audit and Supervisory Committee members, consists of basic compensation, performance-linked compensation and other compensation, and non-monetary compensation and other benefits.」
The company changed from its previous fixed-compensation-centred policy to a structure including performance-linked compensation based on operating income and ROE, as well as restricted stock. It also resolved to abolish the executive retirement benefit scheme. - FY2021First statedAnnual report
「In order to establish a compensation structure that functions adequately as an incentive for sustainably increasing corporate value, is linked to shareholder interests and reflects the medium-term management plan, the Board of Directors resolved on 13 July 2021 to adopt a policy for determining the details of compensation and other benefits for individual directors.」
The Board of Directors resolved a policy for determining individual director compensation and specified its relationship with corporate value, shareholder interests and the medium-term management plan. Actual compensation is stated to consist solely of fixed compensation.