Executive Compensation Scheme Linked to Consolidated Operating Profit, ROE and Other Metrics
First written in FY2020. 4 of 7 entries say "Advanced", first in FY2021. Latest entry: 2026-07-24.
The whole theme swung hardest in 2024: 13 of 115 companies on the "Worse" side.
- FY2025AdvancedAnnual report
「Performance-linked compensation for directors takes into account ESG indicators, including environmental issues, diversity, health and work styles, in addition to the previous fiscal year's results for consolidated operating profit and consolidated ROE, which we consider important management indicators,」
The Company discloses a mechanism under which ESG indicators, including the environment, diversity, health and work styles, are considered in performance-linked compensation, in addition to the previous measures of consolidated operating profit, consolidated ROE and individual evaluations. - FY2022AdvancedAnnual report
「We have introduced a share-based compensation scheme, namely a restricted stock compensation scheme, to provide incentives for the sustainable enhancement of corporate value and to further promote value sharing with shareholders.」
In addition to a compensation scheme linked to consolidated operating profit and consolidated ROE, the Company introduced restricted stock compensation and granted 13,629 shares during the fiscal year. - FY2021AdvancedAnnual report
「Performance-linked compensation consists of performance-linked compensation (company-wide), which is adjusted each fiscal year based on the previous fiscal year's results for consolidated operating profit and consolidated ROE, both of which we consider important management indicators, and performance-linked compensation (individual), which is based on each executive's individual performance evaluation.」
The Company specifically discloses the calculation structure for performance-linked compensation, which uses the previous fiscal year's consolidated operating profit and consolidated ROE and individual performance evaluations, as well as the ratio of fixed compensation to performance-linked compensation by position. - FY2020First statedAnnual report
「Our executive compensation scheme determines final compensation by adding performance-linked compensation for the Company as a whole and for each individual to the fixed compensation for each position, with compensation paid in equal fixed amounts on a periodic basis.」
For the first time, the Company separately describes an executive compensation scheme that reflects the previous fiscal year's consolidated operating profit and consolidated ROE, as well as individual performance evaluations, in addition to fixed compensation.