Human Capital Disclosure Assessment
Isetan Mitsukoshi Holdings Ltd.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 15.5 / 20 |
|---|---|
| Human Intangible Assets | 21.25 / 40 |
| Technical Knowledge | 3.75 / 10 |
| Skills | 6.25 / 15 |
| Motivation | 11.25 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
Isetan Mitsukoshi Holdings Ltd. develops employees capable of working across stores, purchasing, and external sales, aligned with a business strategy centered on deepening continuing customer relationships. The filing describes cross-business employee exchanges, internal job postings, and practical training for approximately 1,300 managers. It combines role-based salaries with bonuses reflecting corporate and individual outcomes. The filing also presents a structure for management meetings and the board to review human capital risks and initiative progress.
The group's proportion of female managers is 32.0%, and results from a 5-level survey of corporate philosophy understanding and practice can be compared with the prior year. However, improved understanding and practice of the philosophy cannot themselves be regarded as willingness to contribute to outcomes or increased profit. Practical use of skills is described in areas including interior design and construction. Information remains limited on employees' capability holdings, skill usage, and numerical business outcomes from human capital initiatives.
Scores by Assessment Item
Scores assess disclosures in the Annual Securities Report. A score of zero does not mean that an initiative is not implemented or that employees lack capability.
| Disclosure Governance | |
|---|---|
| G1Disclosure of Basic Quantitative Information | 3 / 5 |
| G2Governance and Risk Management | 5.0 / 5 |
| G3Human Capital Strategy and Basic Policy | 3.75 / 5 |
| G4Clarity of Indicators, Targets, and Explanations | 3.75 / 5 |
| Human Intangible Assets | |
| Technical Knowledge | |
| T1Technical Knowledge Base | 0.0 / 5 |
| T2Acquisition and Accumulation of Technical Knowledge | 3.75 / 5 |
| Skills | |
| S1Alignment between Technical Knowledge and Practical Work | 3.75 / 5 |
| S2Volume of Use and Application | 0.0 / 5 |
| S3Continued Use and Expansion | 2.5 / 5 |
| Motivation | |
| M1Mechanisms Supporting Motivation | 5.0 / 5 |
| M2Track Record of Operation | 3.75 / 5 |
| M3Employee State and Change | 2.5 / 5 |
| Human Capital Investment Flow | |
| F1Logic from Investment to Outcomes | 5.0 / 10 |
| F2Magnitude of Outcomes | 0.0 / 10 |
| F3Calculation Basis and Use in Planning | 0.0 / 10 |
| F4Verification of the Relationship | 2.5 / 10 |
Assessment History
2025-04-01 – 2026-03-31 · Latest recorded assessment
No earlier assessments are recorded. Comparability across periods has not been confirmed.
Sources & Assessment Scope
Current Company Information
Filing Information
Assessment Scope & Disclaimer
This assessment is based solely on information disclosed in the company's Japanese-language Annual Securities Report filed through EDINET.
It does not assess the human capital initiatives a company actually implements or the company's human capital capabilities themselves.
Items for which no disclosure was identified in the Annual Securities Report receive no points, regardless of whether the company actually implements the relevant initiatives.
This English-language assessment is a translation of the original Japanese assessment and is provided for convenience. In the event of any discrepancy, the Japanese assessment prevails.