Consideration of Selecting and Disclosing Human Capital Metrics and Targets
First written in FY2024. 2 of 4 entries say "Restated". Latest entry: 2026-10-02.
30 other companies' latest entry also says "Advanced".
- 2026-10-02AdvancedEarnings presentation
「人材への支出は会計上、P/Lの費用として計上されます。それを、B/S的に蓄積し得る資本として捉え直し、指数化を試みるものとして位置付けているのが、HPI、Human Potential Indexです。」
人的資本指標・目標は未設定という従来の状態から、HPIという候補指標を指数化し、人的資本を資本として捉える試みを進める段階へ具体化している。ただし、指標や目標の確定を示す記載ではない。 - FY2026RestatedAnnual report
「As of the date of submission of this report, the Group had not established specific metrics or targets. This is because it is currently reexamining the definitions and measurement methods for evaluating the effectiveness of its "circular management," which integrates "intrinsic motivation" into business performance. Going forward, in parallel with renewing its governance structure, the Group plans to establish a data aggregation infrastructure and promptly disclose proprietary metrics useful for investment decisions from the next fiscal year onward.」
Human capital metrics and targets remain unset. The company has outlined its reexamination of definitions and measurement methods, development of a data aggregation infrastructure, and policy of making disclosures from the next fiscal year onward. - FY2025RestatedAnnual report
「The Group recognizes human capital as a material sustainability issue and is working to establish policies and personnel systems to build an organization in which the potential of every individual working in the Group can be realized. However, as of the date of submission of this report, it had not established specific metrics or targets. Going forward, while implementing specific initiatives, the Group will consider selecting metrics closely related to building such an organization, setting targets, and disclosing them.」
Specific human capital metrics and targets remain unset, and the company continues to consider selecting metrics, setting targets, and making disclosures. - FY2024First statedAnnual report
「Going forward, while implementing specific initiatives, we will consider selecting metrics closely related to building an organization in which the potential of every individual working in the Group can be realized, setting targets, and disclosing them.」
As of the filing date, no specific human capital metrics or targets had been set, and the company stated that it would consider selecting metrics, setting targets, and making disclosures going forward.