Shared themes

3,434 themes280,223 threads3,152 companies covered

When themes rise and close

One row per theme, drawn as a share of everything written that year — raw counts give every theme the same shape, because that shape is our coverage growing. Ordered by peak year; the number on the right is companies at peak.

'15'16'17'18'19'20'21'22'23'24'25'26

Change in depreciation method for building fixtures and structures395 · FY2016-Q2375

375

Takeover Defenses Against Large-Scale Purchases344 · FY2016322

322

Implementation Guidance on Recoverability of Deferred Tax Assets303 · FY2016-Q4 → FY2025249

249

Share Consolidation and Change in Number of Shares per Trading Unit547 · FY2016 → FY2026-H1409

409

Credit Risk Management for Business Partners976 · FY2016768

768

Change in deferred-tax presentation following amendments to tax-effect accounting standards769 · FY2018-Q2 → FY2026-H1702

702

Corporate Governance Focused on Efficiency, Legal Compliance, and Transparency499 · FY2016431

431

Functional Separation Between the Board of Directors and Executive Officers and Faster Decision-Making436 · FY2016343

343

Internal Controls and Business Execution Monitoring Framework for Subsidiaries356 · FY2015281

281

Market Price Risk on Held Financial Instruments345 · FY2016302

302

Establishment of a System to Eliminate Transactions with Antisocial Forces296 · FY2016230

230

Liquidity and Cash Flow Management Risk289 · FY2016243

243

Risk of site operating disruptions and product supply stoppages due to natural disasters, accidents and other events517 · FY2016457

457

Demand volatility due to uncertainty in overseas economies and financial markets419 · FY2016401

401

Interest Rate Fluctuation Risk on Borrowings343 · FY2016257

257

Continuous Strengthening of Corporate Governance and Internal Control Systems983 · FY2016889

889

Response to COVID-19 and Transformation of Work Styles747 · FY2020 → FY2025622

622

Product and Sold-Product Quality Defect, Quality Assurance and Product Liability Risk628 · FY2016498

498

Accounting Estimates Based on COVID-19 Assumptions624 · FY2020 → FY2026-H1601

601

Implementation of the Accounting Standard for Disclosure of Accounting Estimates570 · FY2020 → FY2026-H1486

486

Oversight structure involving outside directors and independent officers546 · FY2015503

503

Risks from Legal, Political and Economic Conditions in Overseas Markets464 · FY2016388

388

Improving Profitability by Selecting and Organizing Low-Margin Projects and Managing Costs Across the Company422 · FY2016371

371

Integrated Strengthening of Internal Controls, Corporate Governance and Compliance380 · FY2015329

329

Third-Party and Own Intellectual Property Rights Infringement Risk379 · FY2016241

241

Emergency Response Framework Based on a Business Continuity Plan (BCP)329 · FY2016253

253

Preparations for the adoption of accounting standards for fair value measurement2015 · FY20201869

1869

Verification of the Rationale for Holding Cross-Shareholdings1357 · FY20161197

1197

Risk of COVID-19 impacts on business activities, supply chains, demand and financial performance1281 · FY2020-Q1 → FY20251240

1240

Confidential and Personal Information Leakage Risk1099 · FY2016827

827

Governance Response Through Directors and Officers Liability Insurance922 · FY2020654

654

Transition to a Company with an Audit and Supervisory Committee838 · FY2016 → FY2026515

515

Business relationships and sales policy through strategic shareholdings680 · FY2016655

655

対応 to the 2022 Adoption of the Revenue Recognition Accounting Standard624 · FY2019 → FY2022-Q1617

617

Intensifying competition from competitors and new entrants598 · FY2016444

444

Risk of Infringing Third-Party Intellectual Property Rights477 · FY2016288

288

Compensation structure combining fixed, performance-based and stock-price-linked components473 · FY2020396

396

Risks of business interruption, suspension of operations and supply chain disruption due to natural disasters, accidents, infectious diseases, conflicts, etc.436 · FY2022352

352

Performance-based executive and employee compensation scheme418 · FY2016364

364

Risk of Service Interruptions Caused by System Failures and Cyberattacks417 · FY2016305

305

Impact of Applying Revenue Recognition Accounting Standards on Financial Statements408 · FY2019 → FY2022-Q3401

401

Risk of suspension or restriction of business activities and store operations due to natural disasters, and risk of financial impact374 · FY2016287

287

Business constraints from tighter or changing regulations and litigation across multiple sectors354 · FY2018241

241

Litigation and Litigation-Related Loss Risk328 · FY2016189

189

Uncertainty surrounding domestic and overseas economic and demand conditions305 · FY2016294

294

Audit Coordination Framework Based on Three-Way Audits305 · FY2016245

245

Setting and Achieving Performance Targets in Medium-Term Management Plans828 · FY2016 → FY2027-H1665

665

Talent acquisition, development and retention, and labor compliance risks763 · FY2016525

525

Ensuring Fairness in the Nomination, Compensation and Development of Officers through a Nomination and Compensation Committee699 · FY2016516

516

Sustainability Management, ESG, Materiality and Information Disclosure658 · FY2016575

575

Dependence on Key Executives565 · FY2016357

357

Company-wide risk management framework based on audits and internal controls551 · FY2015471

471

Difficulty Securing, Developing and Retaining Specialized and Highly Skilled IT Personnel551 · FY2016443

443

Capital allocation policy balancing future investment and shareholder dividends504 · FY2016479

479

Impact of Exchange-Rate Fluctuations and Foreign-Currency-Denominated Transactions on Earnings502 · FY2016-Q2462

462

Flexible shareholder returns and capital policy through Board authority455 · FY2017324

324

Cost increases driven by surging raw material and energy prices374 · FY2016369

369

Securing liquidity through commitment lines and other facilities362 · FY2017 → FY2027-H1307

307

Tax-Effect Accounting in Connection with the Transition to the Group Tax Sharing System338 · FY2018 → FY2025314

314

Removal from the Scope of Consolidation Through the Transfer of Shares in a Subsidiary331 · FY2017-Q1 → FY2027-H181

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Only themes written by 10 or more companies are shown — below that, a shared subject is usually coincidence. Coverage is still rolling out: only some of about 3,700 listed companies have threads today, so both the themes and the company counts inside them will grow.