Directors’ Compensation Scheme Linked to Consolidated Net Income
First written in FY2022. 2 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
22 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The company’s basic policy is to use a compensation structure linked to consolidated net income, which serves as a sufficient incentive for the sustained enhancement of corporate value, while setting appropriate compensation levels for individual directors based on their respective responsibilities.」
The company continues to maintain a directors’ compensation policy that includes performance-linked compensation based on the degree of achievement against the consolidated net income target. - FY2024RestatedAnnual report
「The company’s basic policy is to use a compensation structure linked to consolidated net income, which serves as a sufficient incentive for the sustained enhancement of corporate value, while setting appropriate compensation levels for individual directors based on their respective responsibilities.」
The company continues to maintain a compensation policy that includes performance-linked compensation tied to consolidated net income. - FY2022First statedAnnual report
「The company’s basic policy is to use a compensation structure linked to consolidated net income, which serves as a sufficient incentive for the sustained enhancement of corporate value, while setting appropriate compensation levels for individual directors based on their respective responsibilities.」
The company has disclosed for the first time, in a consolidated format, a compensation structure comprising fixed compensation, performance-linked compensation and non-monetary compensation, together with performance-linked compensation based on the degree of achievement against the target for consolidated net income. Performance-linked compensation may represent up to 30% of basic compensation.