Improving Transparency in Executive Compensation Decisions Through the Compensation Committee
First written in FY2019. 1 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2022: 14 of 104 companies on the "Worse" side.
74 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The policy for determining the details of directors’ remuneration and other compensation is resolved by the Board of Directors following prior consideration by the Nomination and Remuneration Committee.」
The reconstituted Nomination and Remuneration Committee is progressing toward an operating model under which it deliberates the remuneration system, performance evaluation results, and proposed individual remuneration to improve the transparency and objectivity of executive remuneration decisions. - FY2025ReframedAnnual report
「The policy for determining the details of directors’ remuneration and other compensation is resolved by the Board of Directors following prior consideration by the Nomination and Remuneration Committee.」
The system for enhancing the transparency and objectivity of executive remuneration was reorganized from the former Remuneration Committee into the Nomination and Remuneration Committee, with succession planning and remuneration deliberated by the same body. - FY2020RestatedAnnual report
「We have established a Remuneration Committee comprising 3 members, mainly outside directors, as an advisory committee to the Board of Directors for the purpose of enhancing the transparency and objectivity of decisions on remuneration for directors who are not Audit and Supervisory Committee members and strengthening the Board’s oversight function.」
The company continues to improve the transparency and objectivity of executive remuneration decisions through a 3-member Remuneration Committee composed mainly of outside directors. - FY2019First statedAnnual report
「We have established a Remuneration Committee comprising 3 members, mainly outside directors, as an advisory committee to the Board of Directors for the purpose of enhancing the transparency and objectivity of decisions on remuneration for directors who are not Audit and Supervisory Committee members and strengthening the Board’s oversight function.」
The company explicitly described a system for enhancing the transparency and objectivity of executive remuneration decisions through a 3-member Remuneration Committee composed mainly of outside directors.