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Human Capital Disclosure Assessment

Daicel Corporation

4202TSE Prime · Listed · Checked 2026-10-26Chemicals2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

62.5 / 100
Scores by Assessment Area and Component
Disclosure Governance18.75 / 20
Human Intangible Assets31.25 / 40
Technical Knowledge7.5 / 10
Skills11.25 / 15
Motivation12.5 / 15
Human Capital Investment Flow12.5 / 40

Overall Disclosure Profile

Daicel Corporation separately develops management personnel and advanced specialist personnel and visualizes skills for more than 1,000 technical employees. The filing discloses a 60.1% fulfillment rate for advanced specialist technical personnel and explains the concepts of expertise, experience, and outcomes used in internal assessments. Its business proposal program also supports employee challenges, including budgets for validating 2 proposals selected in FY2025.

The employee survey presents regional issues and responses, and the company explains that these initiatives contributed to improved employee engagement across the group. The score rose from 56% in 2021 to 62% in 2025. However, it does not sufficiently disclose the detailed denominator for the specialist personnel fulfillment rate, actual capability acquisition, individual initiative contributions, or quantified effects on financial outcomes.

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 Management5.0 / 5
G3Human Capital Strategy and Basic Policy5.0 / 5
G4Clarity of Indicators, Targets, and Explanations3.75 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base3.75 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work3.75 / 5
S2Volume of Use and Application3.75 / 5
S3Continued Use and Expansion3.75 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change2.5 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes5.0 / 10
F2Magnitude of Outcomes0.0 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship7.5 / 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.