Executive Compensation Based on a Single-Year Consolidated Performance Assessment
First written in FY2018. 13 of 16 entries say "Advanced", first in FY2020. Latest entry: FY2027-H1.
The whole theme swung hardest in 2018: 3 of 8 companies on the "Worse" side.
32 other companies' latest entry also says "Advanced".
- FY2027-H1AdvancedAnnual report
「To promote value sharing between directors and shareholders and strengthen corporate governance, the Company disposed of treasury shares as restricted stock under its stock-based compensation plan and completed the payment procedures in July 2026.」
Regarding restricted stock compensation, the Company disposed of 67,800 treasury shares and completed the payment procedures, implementing value sharing between directors and shareholders. - FY2026AdvancedAnnual report
「With respect to the introduction of performance-linked stock compensation, we will provide officers with incentives to sustainably enhance the Company’s corporate value and promote greater value sharing between officers and shareholders.」
In addition to implementing restricted stock compensation, a policy was presented to introduce performance-linked stock compensation as a governance measure under the new medium-term management plan. - FY2026-H1AdvancedAnnual report
「The Group introduced a restricted stock compensation plan for directors, excluding outside directors, and executive officers of the Company, as well as directors, excluding part-time directors, and executive officers of its subsidiaries, to provide incentives for the sustained enhancement of corporate and shareholder value over the medium to long term and to promote greater value sharing with shareholders. In July 2025, the Company disposed of treasury shares under the plan.」
A restricted stock compensation plan was introduced, and the disposal of 19,500 treasury shares in July 2025 implemented value sharing between officers and shareholders. - FY2025AdvancedAnnual report
「If this proposal is approved, restricted stock will be granted to eligible directors separately from the existing cash compensation limit for directors, in an annual amount of no more than ¥40 million, with a total of no more than 7,500 shares granted per year.」
A proposal to introduce restricted stock compensation, designed to align compensation with improvements in the share price and corporate value in addition to performance-based compensation, has been specified. - FY2022AdvancedAnnual report
「The compensation structure for full-time directors consists of 70% basic directors’ compensation, 20% company performance-based compensation and 10% individual performance-based compensation.」
The composition of directors’ compensation has been specified as 70% basic compensation, 20% company performance-based compensation and 10% individual performance-based compensation. - FY2021AdvancedAnnual report
「To further enhance corporate governance by strengthening the Board of Directors’ supervisory function through greater transparency and objectivity in the evaluation and decision-making process for directors’ compensation and other benefits, we established a Compensation Committee as a voluntary advisory body to the Board of Directors on 19 March 2021.」
A Compensation Committee was established on 19 March 2021 to make the evaluation and decision-making process for directors’ compensation more transparent. - FY2020AdvancedAnnual report
「Compensation for directors, excluding outside directors, is calculated by multiplying the standard amount by an evaluation index based on the evaluation of consolidated performance for the preceding fiscal year. The evaluation index is set based on consolidated ordinary income.」
The calculation method under the existing policy of linking compensation to single-year consolidated performance has been specified: the standard amount is multiplied by an evaluation index, which is set based on consolidated ordinary income. - FY2019RestatedAnnual report
「Directors’ compensation will vary within a specified range from the basic compensation amount, based on the evaluation of single-year consolidated performance.」
The policy of linking directors’ compensation to the evaluation of single-year consolidated performance is being reconfirmed. - FY2018First statedAnnual report
「Directors’ compensation will vary within a specified range from the basic compensation amount, based on the evaluation of single-year consolidated performance.」
The policy of linking directors’ compensation to the evaluation of single-year consolidated performance is being recorded as a theme for the first time.