[Background]

Currently, while the results of resolutions from general shareholder meetings are disclosed, only the information regarding whether each resolution was passed is provided, and details of the voting results, such as the approval rate, are not disclosed.

Regarding the disclosure of executive compensation, the disclosure of the basis for compensation calculation is currently insufficient, making it difficult to easily understand the relationship between corporate performance and compensation. Furthermore, stock-based compensation, such as restricted stock units (RSUs) recently granted by listed companies, is disclosed separately and remains disjointed from the main executive compensation disclosure.

[Main Points]

Clarifying and concretizing disclosure requirements by adding matters related to the results of general shareholder meetings, the relationship between corporate performance and executive compensation, and stock-based compensation to the mandatory disclosures in business reports, etc.