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BP Castrol K.K. (5015) · PolicyHigher dividend-linked compensation factor

Executive compensation reflecting performance, strategy and HSSE

First written in FY2019. 2 of 7 entries say "Advanced", first in FY2020. Latest entry: FY2025.

7entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2019AdvancedFY2020ReframedFY2021AdvancedFY2022OtherFY2023 – FY20252020: 120202021: 120212022: 120222023: 120232024: 120242025: 120252026: 1
Same theme, other companies
Performance-based executive and employee compensation schemeA theme 402 companies write about · 0 as a headwind · 394 as a tailwind

The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.

34 other companies' latest entry also says "Other".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 191 companies compared. The sentences above are computed from all 191.Comparing 200 of the theme's 415 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025Higher dividend-linked compensation factorAnnual report

    「なお、当事業年度における配当連動報酬の算定に用いた係数は1.02でした。」

    配当連動報酬の算定係数は前年度の0.72から1.02へ上昇した。
  2. FY2024配当連動報酬係数低下Annual report

    「なお、当事業年度における配当連動報酬の算定に用いた係数は0.72でした。」

    配当連動報酬の算定係数は0.72となり、前年度の0.75から低下した。
  3. FY2023配当連動報酬係数低下Annual report

    「なお、当事業年度における配当連動報酬の算定に用いた係数は0.75でした。」

    配当連動報酬の算定係数は0.75となり、前年度の0.97から低下した。
  4. FY2022AdvancedAnnual report

    「なお、当事業年度における配当連動報酬の算定に用いた係数は0.97でした。」

    前年度に制度変更を記載した配当連動報酬について、当事業年度の算定係数0.97を開示しており、制度の実運用を具体化している。
  5. FY2021ReframedAnnual report

    「配当連動報酬は、当期配当金を、当年度を含む過去３年間の配当金の平均で割った係数及び職位に応じて定めたターゲット（12％を上限とする）係数を基本報酬に乗じて算定します。なお、当事業年度においては、配当連動報酬（2021年12月期の変動報酬より適用）へ制度変更する前の業績連動報酬により算定しております。」

    従来の業績・戦略連動報酬から、2021年12月期の変動報酬より配当連動報酬へ制度変更した。過去3年間の配当平均と職位別係数を用い、ターゲット係数は12％を上限としている。
  6. FY2020AdvancedAnnual report

    「当事業年度における業績指標の１つである経常利益目標は2,400百万円に変更、実績は2,448百万円でした。」

    業績70％・戦略30％を反映する変動報酬制度について、当年度の経常利益目標2,400百万円に対し実績2,448百万円を記載している。
  7. FY2019First statedAnnual report

    「Compensation for our directors consists of fixed compensation, variable compensation and share-based compensation from the parent company. Variable compensation is weighted 70% to performance and 30% to strategy. In addition, variable compensation is adjusted by up to plus or minus 10% based on the results of accident-prevention activities conducted in accordance with the HSSE standards described in (1) Overview of Corporate Governance.」

    Describes director compensation comprising fixed compensation, variable compensation based on performance and strategy, and parent-company share-based compensation, with a plus-or-minus 10% HSSE adjustment.
Moved together

"Expanding Sales of Environmentally Friendly, High-Value Lubricants" moved the same way as this thread, in the same document, in 2 of its 7 moves.

2222★1234
  1. ★This thread
  2. 1Expanding Sales of Environmentally Friendly, High-Value Lubricants2×
  3. 2Interim dividend payment2×
  4. 3Strengthening the Castrol brand2×
  5. 4Expanding sales of engine shampoo and enhancing related products2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Executive compensation reflecting performance, strategy and HSSE | BP Castrol K.K. (5015) | Komori