A theme is one subject that many companies write about in their own filings. For each company we hold its own wording, how it relates to the subject, and which way it cuts. Themes are read from the filings themselves, not assigned by us.

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All themesPage 1

2015 companiesPreparations for the adoption of accounting standards for fair value measurement
1357 companiesVerification of the Rationale for Holding Cross-Shareholdings
1284 companiesPreparing for Adoption of the New Lease Accounting Standard
1281 companiesRisk of COVID-19 impacts on business activities, supply chains, demand and financial performance
1164 companiesStable, sustained shareholder returns and dividend growth policy
1124 companiesImproving capital efficiency and shareholder returns through share repurchases and cancellations, and capital policy
1099 companiesConfidential and Personal Information Leakage Risk
1076 companiesGHG emissions (Scopes 1–3): calculation, emissions-reduction target-setting and renewable energy procurement
1038 companiesAdoption of the Corporate Income Tax Accounting Standard
1030 companiesAttracting and Developing Talented Employees
996 companiesStock Split
983 companiesContinuous Strengthening of Corporate Governance and Internal Control Systems
976 companiesCredit Risk Management for Business Partners
927 companiesManagement of Material Issues and Board Oversight Framework for Sustainability Management
922 companiesGovernance Response Through Directors and Officers Liability Insurance
838 companiesTransition to a Company with an Audit and Supervisory Committee
828 companiesSetting and Achieving Performance Targets in Medium-Term Management Plans
809 companiesChange of Independent Auditor
769 companiesChange in deferred-tax presentation following amendments to tax-effect accounting standards
763 companiesTalent acquisition, development and retention, and labor compliance risks
747 companiesResponse to COVID-19 and Transformation of Work Styles
705 companiesMedium- to Long-Term Incentives Through Equity Compensation Plans for Directors and Employees
699 companiesEnsuring Fairness in the Nomination, Compensation and Development of Officers through a Nomination and Compensation Committee
680 companiesBusiness relationships and sales policy through strategic shareholdings
673 companiesGrant and Issuance of Equity Compensation to Employees and Officers (Stock Options and Restricted Stock)
658 companiesSustainability Management, ESG, Materiality and Information Disclosure
654 companiesTrends in performance and profitability, including growth and changes in sales and profit
628 companiesProduct and Sold-Product Quality Defect, Quality Assurance and Product Liability Risk
624 companiesAccounting Estimates Based on COVID-19 Assumptions
624 companies対応 to the 2022 Adoption of the Revenue Recognition Accounting Standard
598 companiesIntensifying competition from competitors and new entrants
598 companiesTCFD-Based Climate Change Scenario Analysis and Disclosure
570 companiesImplementation of the Accounting Standard for Disclosure of Accounting Estimates
565 companiesDependence on Key Executives
551 companiesCompany-wide risk management framework based on audits and internal controls
551 companiesDifficulty Securing, Developing and Retaining Specialized and Highly Skilled IT Personnel
547 companiesShare Consolidation and Change in Number of Shares per Trading Unit
546 companiesOversight structure involving outside directors and independent officers
546 companiesRecruitment and development of diverse talent and support for flexible working arrangements
517 companiesRisk of site operating disruptions and product supply stoppages due to natural disasters, accidents and other events
507 companiesShareholder Returns through Dividends
504 companiesCapital allocation policy balancing future investment and shareholder dividends
502 companiesImpact of Exchange-Rate Fluctuations and Foreign-Currency-Denominated Transactions on Earnings
499 companiesCorporate Governance Focused on Efficiency, Legal Compliance, and Transparency
488 companiesPost-M&A Integration and Goodwill Impairment Risk
477 companiesRisk of Infringing Third-Party Intellectual Property Rights
473 companiesCompensation structure combining fixed, performance-based and stock-price-linked components
466 companiesRisk of existing services becoming obsolete, losing competitiveness and incurring investment burdens due to delays in responding to rapid technological innovation
464 companiesRisks from Legal, Political and Economic Conditions in Overseas Markets
455 companiesFlexible shareholder returns and capital policy through Board authority
436 companiesFunctional Separation Between the Board of Directors and Executive Officers and Faster Decision-Making
436 companiesRisks of business interruption, suspension of operations and supply chain disruption due to natural disasters, accidents, infectious diseases, conflicts, etc.
422 companiesImproving Profitability by Selecting and Organizing Low-Margin Projects and Managing Costs Across the Company
419 companiesDemand volatility due to uncertainty in overseas economies and financial markets
418 companiesPerformance-based executive and employee compensation scheme
417 companiesRisk of Service Interruptions Caused by System Failures and Cyberattacks
415 companiesImpairment risk for real estate and fixed assets due to land prices, profitability, and deteriorating market conditions
412 companiesHuman Capital Investment, Development and Retention of Diverse Talent
408 companiesImpact of Applying Revenue Recognition Accounting Standards on Financial Statements
406 companiesExpansion and Rationalization of Production Facilities
395 companiesChange in depreciation method for building fixtures and structures
390 companiesShare dilution from the exercise of stock options
380 companiesIntegrated Strengthening of Internal Controls, Corporate Governance and Compliance
379 companiesThird-Party and Own Intellectual Property Rights Infringement Risk
376 companiesBusiness Uncertainty Stemming from Protectionist Trade Policies and Geopolitical Conditions
375 companiesDevelopment of a Basic Sustainability Policy and Promotion Framework
374 companiesRecognition of impairment losses on fixed assets (including equipment at unprofitable stores)
374 companiesRisk of suspension or restriction of business activities and store operations due to natural disasters, and risk of financial impact
374 companiesCost increases driven by surging raw material and energy prices
370 companiesTarget for increasing the proportion of women in management and executive positions
369 companiesResponse to the Application of the New Accounting Standard on Subsequent Events
364 companiesOptimizing the Allocation of Growth Investment, Financial Base Strengthening and Shareholder Returns
362 companiesSecuring liquidity through commitment lines and other facilities
356 companiesInternal Controls and Business Execution Monitoring Framework for Subsidiaries
354 companiesBusiness constraints from tighter or changing regulations and litigation across multiple sectors
345 companiesMarket Price Risk on Held Financial Instruments
345 companiesDividend policy based on consolidated dividend-on-equity ratio and payout ratio criteria
344 companiesTakeover Defenses Against Large-Scale Purchases
343 companiesInterest Rate Risk on Borrowings
339 companiesComprehensive Disclosure of Human Capital Metrics
338 companiesTax-Effect Accounting in Connection with the Transition to the Group Tax Sharing System
331 companiesRemoval from the Scope of Consolidation Through the Transfer of Shares in a Subsidiary
330 companiesRecognition of gains on sales of investment securities and shares in affiliated companies
329 companiesEmergency Response Framework Based on a Business Continuity Plan (BCP)
328 companiesLitigation and Litigation-Related Loss Risk
322 companiesRisk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assets
319 companiesReliance on Interest-Bearing Debt and Interest Rate and Refinancing Risks
318 companiesRevenue Dependence on Specific Customers and Corporate Groups
315 companiesRisk of Loss of Benefit of Time Due to Breach of Financial Covenants
313 companiesExpanding business domains and enhancing corporate value by leveraging management resources from M&A and acquired companies
307 companiesEstablishment of Organizational and Internal Control Systems Accompanying Business Expansion
305 companiesUncertainty surrounding domestic and overseas economic and demand conditions
305 companiesAudit Coordination Framework Based on Three-Way Audits
304 companiesComprehensive Human Capital KPIs and Investment Targets
303 companiesImplementation Guidance on Recoverability of Deferred Tax Assets
298 companiesCapital Policy and Dividend Preparation through Capital Reduction and Deficit Elimination
297 companiesRisks of business system failures and confidential information leaks
296 companiesEstablishment of a System to Eliminate Transactions with Antisocial Forces
290 companiesRecognition of Valuation Losses on Investment Securities and Impairment Losses
289 companiesLiquidity and Cash Flow Management Risk

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