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Human Capital Disclosure Assessment

ORION BREWERIES,LTD.

409ATSE Prime · Listed · Checked 2026-10-26Foods2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

51.25 / 100
Scores by Assessment Area and Component
Disclosure Governance17.5 / 20
Human Intangible Assets23.75 / 40
Technical Knowledge6.25 / 10
Skills6.25 / 15
Motivation11.25 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

ORION BREWERIES,LTD. identifies the capabilities needed to strengthen its Okinawa brand and grow in markets outside the prefecture and overseas, linking gaps from its current position to human capital initiatives. The filing also describes internal challenges, including a culture inclined toward stable operations and avoiding failure, and insufficient overseas experience and data use. It introduced a compensation system evaluating roles, outcomes, and conduct, while its employee survey score rose from 63 in FY2021 to 70 in FY2025.

The alignment among challenges, the target organization, initiatives, and indicators is readily discernible. However, disclosure is limited regarding the number of people with necessary specialist capabilities and actual results for post-development acquisition and practical application. Although indicators such as productivity are presented, results verifying the scale of business outcomes from human capital initiatives or their relationship with survey scores are not sufficiently disclosed.

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.

Scores for each of the 16 assessment items
Disclosure Governance
G1Disclosure of Basic Quantitative Information5 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy5.0 / 5
G4Clarity of Indicators, Targets, and Explanations3.75 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base2.5 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work3.75 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change2.5 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes7.5 / 10
F2Magnitude of Outcomes0.0 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship2.5 / 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

Current name source · Listing status source

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.