Considering the Introduction of Performance-Based and Equity Compensation
First written in FY2021. 3 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 8 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Going forward, the Company will consider introducing performance-based compensation, equity compensation and other forms of compensation so that they function effectively as incentives for sustainably increasing corporate value.」
While fixed compensation remains the basic approach, the company has reconfirmed its policy of considering the introduction of performance-linked and stock-based compensation. Performance-linked compensation was zero for the current fiscal year. - FY2023RestatedAnnual report
「Going forward, the Company will consider introducing performance-based compensation, equity compensation and other forms of compensation so that they function effectively as incentives for sustainably increasing corporate value.」
The company has reconfirmed its policy of considering the introduction of performance-linked and stock-based compensation. - FY2022RestatedAnnual report
「Going forward, the Company will consider introducing performance-based compensation, equity compensation and other forms of compensation so that they function effectively as incentives for sustainably increasing corporate value.」
The company has reconfirmed its policy of considering the introduction of performance-linked and stock-based compensation. - FY2021First statedAnnual report
「Going forward, the Company will consider introducing performance-based compensation, equity compensation and other forms of compensation so that they function effectively as incentives for sustainably increasing corporate value.」
The Company first explicitly stated that it was considering performance-based and equity compensation as incentives to increase corporate value, while fixed compensation remained the basic approach.