Introduction of Performance-Linked Compensation
First written in FY2025. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
57 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Specifically, compensation for directors other than those serving on the Audit and Supervisory Committee consists of monthly “base compensation” based on roles and responsibilities, “performance-linked compensation” to raise awareness of improving performance each fiscal year, and “restricted stock compensation” to encourage a focus on increasing corporate value over the medium to long term and shareholder-oriented management.」
Discloses the compensation structure introduced from FY2025, including a payout multiplier of 0–170% based on profit attributable to owners of the parent and ROE, as well as the amount paid for the year. - FY2025First statedAnnual report
「At its Board of Directors meeting held on 15 May 2025, the company resolved that executive bonuses would become “performance-linked compensation” from FY2025.」
Resolved to introduce a compensation system from FY2025 under which the payout multiplier varies from 0% to 170% depending on achievement of profit attributable to owners of the parent and ROE based on net assets.