Linkage Between Consolidated Management Indicators, Sustainability Management Indicators and Executive Compensation
First written in FY2025. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.
- FY2026AdvancedAnnual report
「The evaluation method will be revised from a comprehensive assessment of the performance of the department in charge to an assessment of consolidated management indicators based on the medium-term management plan and other factors, sustainable management indicators, and individual objectives, with the results reflected in performance-linked compensation for the following fiscal year.」
In addition to consolidated management indicators, sustainable management indicators and individual objectives, engagement in the department in charge and development of potential successors are also used as evaluation criteria for executive compensation. - FY2025First statedAnnual report
「The evaluation method will be revised from a comprehensive assessment of the performance of the department in charge to an assessment of consolidated management indicators based on the medium-term management plan and other factors, sustainable management indicators*, and individual objectives, with the results reflected in performance-linked compensation for the following fiscal year.」
From July 2024, consolidated management indicators, sustainable management indicators, individual objectives and human resources development, among other factors, were incorporated into the evaluation of executive compensation, and the system was revised to provide performance-linked compensation of 50–200% of the standard amount.