Komori
West Japan Railway Company (9021) · PolicyAdvanced

Executive performance-based compensation using safety, shareholder returns and other indicators

First written in FY2019. 5 of 8 entries say "Advanced", first in FY2020. Latest entry: 2026-06-29.

8entries
8years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2019AdvancedFY2020OtherFY2022AdvancedFY2023 – 2026-06-292019: 120192020: 120202021: 020212022: 120222023: 120232024: 120242025: 120252026: 22026
Same theme, other companies
Performance-based executive and employee compensation schemeA theme 403 companies write about · 0 as a headwind · 395 as a tailwind

The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 191 companies compared. The sentences above are computed from all 191.Comparing 200 of the theme's 416 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-06-29AdvancedGovernance

    「Financial indicators ◆ Operating income ◆ Operating income from lifestyle services and infrastructure solutions ◆ EBITDA Management efficiency ◆ ROIC ◆ ROA」

    The company disclosed an executive performance-based compensation framework using financial indicators including operating income, profit generation from lifestyle services and infrastructure solutions, EBITDA, ROIC and ROA, as well as non-financial indicators covering safety, human resources and the global environment.
  2. FY2026AdvancedAnnual report

    「For the financial indicators, the targets for consolidated profit and asset efficiency were achieved, while the target for the ratio of the Life Design business to consolidated profit was not achieved. For the non-financial indicators, the railway safety target was assessed as largely achieved and the work engagement target as achieved, while the global environment indicator was assessed as partially below target.」

    Achievement of the financial and non-financial indicators for executive performance-based compensation, including safety, shareholder returns, profit, and asset efficiency, based on fiscal 2024 results was disclosed.
  3. FY2025AdvancedAnnual report

    「Regarding achievement of the performance-based compensation indicators for the current fiscal year, based on fiscal 2023 results, all three financial indicators, consolidated profit, asset efficiency, and the ratio of the Life Design business to consolidated profit, achieved their targets.」

    The new framework for executive performance-based compensation, including safety, the global environment, and work engagement, was implemented, and achievement of the targets for the three financial indicators and the evaluation results for the non-financial indicators were disclosed.
  4. FY2024AdvancedAnnual report

    「The performance indicators for the company performance component comprise financial and non-financial indicators. The three financial indicators are consolidated profit, asset efficiency, and the ratio of the Life Design business to consolidated profit. The three non-financial indicators are railway safety, the global environment, and work engagement.」

    The new policy for executive performance-based compensation was applied, with evaluation based on three financial indicators and three non-financial indicators covering safety, the global environment, and work engagement.
  5. FY2023RaisedAnnual report

    「The performance indicators for the company performance component comprise financial and non-financial indicators. The three financial indicators are consolidated profit, asset efficiency, and the ratio of the Life Design business to consolidated profit. The three non-financial indicators are railway safety, the global environment, and work engagement.」

    The indicators for executive performance-based compensation were expanded from the previous framework, which included safety, earnings, and asset efficiency, to a framework incorporating the Life Design ratio, the global environment, and work engagement.
  6. FY2022No performance-based compensation paidAnnual report

    「Although some indicators achieved their targets, performance-based compensation was not paid as a result of implementing compensation waivers by executive position, in consideration of the difficult operating environment caused by the spread of COVID-19.」

    While partial achievement of the safety and loss-reduction targets was reported, no performance-based compensation was paid for the current fiscal year in light of the operating environment during the pandemic.
  7. FY2020AdvancedAnnual report

    「In the current fiscal year, based on the indicators described above, including railway safety, total basic compensation of ¥450 million and total performance-based compensation of ¥42 million were paid.」

    Actual performance-based compensation payments for the current fiscal year were disclosed, using safety, shareholder returns, consolidated profit, and asset efficiency as indicators.
  8. FY2019First statedAnnual report

    「Performance-based compensation is provided in an amount not exceeding 30% of basic compensation, based on the achievement of targets set at the beginning of the period for indicators including railway safety, shareholder returns, consolidated profit, and asset efficiency. This reflects the importance of supporting appropriate risk-taking by management from the perspective of long-term, sustainable growth and enhancement of corporate value as a corporate group, while safe and stable operation of the railway business, our core business, remains the fundamental premise.」

    For executive compensation, safety, shareholder returns, consolidated profit, and asset efficiency were identified as evaluation metrics, and a policy was disclosed for the first time to pay performance-based compensation within 30% of basic compensation.
Moved together

"Improving Customer Satisfaction and Attracting Fans of JR West" moved the same way as this thread, in the same document, in 5 of its 8 moves.

555554★123456
  1. ★This thread
  2. 1Improving Customer Satisfaction and Attracting Fans of JR West5×
  3. 2Target of approximately 3% for total shareholder return on equity5×
  4. 3Plan for Accumulation and Drawdown of the Provision for Major Shinkansen Railway Repairs5×
  5. 4Station-centered community development in collaboration with local communities and tourism promotion5×
  6. 5Assessing the rationale for strategic shareholdings5×
  7. 6System Change in Railway Operations4×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for West Japan Railway Company yet. It last moved in the Governance of 2026-06-29: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Executive performance-based compensation using safety, shareholder returns and other indicators | West Japan Railway Company (9021) | Komori