Performance-linked cash and share-based compensation scheme
First written in FY2022. 5 of 7 entries say "Advanced", first in FY2026. Latest entry: 2026-07-31.
The whole theme swung hardest in 2025: 4 of 19 companies on the "Worse" side.
23 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「For performance-linked compensation, … net income attributable to owners of the parent is used, and sustainability KPI (CO₂ emissions) has been selected as an indicator forming the basis for calculating performance-linked compensation in order to promote initiatives aimed at medium- to long-term value creation and sustainability.」
Under the performance-linked compensation plan, CO2 emissions have been incorporated as a sustainability KPI alongside profit attributable to owners of the parent as a calculation metric. The company disclosed current-period results of ¥29,036 million and CO2 emissions of 191,938tCO2. - FY2023-Q1RestatedAnnual report
「The purpose is to provide the company's directors, excluding outside directors, with incentives to enhance corporate value and to promote further value sharing with shareholders.」
No new changes to the performance-linked cash and share-based compensation plan itself are described in this quarter's filing. - FY2022First statedAnnual report
「For performance-linked compensation in the form of share-based compensation, we have introduced a post-delivery performance-linked share-based compensation plan, known as a performance share unit plan. The purpose of this plan is to provide the company's directors, excluding outside directors (hereinafter, the "Eligible Directors"), with incentives to enhance corporate value and to promote further value sharing with shareholders.」
For directors' compensation, the company has disclosed a plan comprising fixed compensation, cash compensation linked to the degree of achievement of consolidated earnings forecasts, and share-based compensation through performance share units.