Human Capital Disclosure Assessment
Coca-Cola Bottlers Japan Holdings Inc.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 15.0 / 20 |
|---|---|
| Human Intangible Assets | 22.5 / 40 |
| Technical Knowledge | 3.75 / 10 |
| Skills | 8.75 / 15 |
| Motivation | 10.0 / 15 |
| Human Capital Investment Flow | 22.5 / 40 |
Overall Disclosure Profile
Coca-Cola Bottlers Japan Holdings Inc. connects fair evaluation and compensation, career development, and flexible working arrangements with employee recruitment and retention and operational efficiency. In 2025, it reviewed post-entry support, training, and working arrangements. It also provides examples connecting employee attributes with assigned work, including a head-office specialist team that supports operations using computer skills.
As an outcomes indicator, it discloses "hourly productivity," calculated by dividing consolidated business profit by total working hours of group employees. With FY2024, when the human capital strategy was renewed, set at 100, the figure was 223 in FY2025. A notable feature is that the filing states that leave and other time are deducted from working hours, clarifying the basis of comparison. However, profit is affected by factors beyond human capital initiatives, so the improvement cannot be attributed solely to individual 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 | 0 / 5 |
| G2Governance and Risk Management | 5.0 / 5 |
| G3Human Capital Strategy and Basic Policy | 5.0 / 5 |
| G4Clarity of Indicators, Targets, and Explanations | 5.0 / 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 | 5.0 / 5 |
| S2Volume of Use and Application | 0.0 / 5 |
| S3Continued Use and Expansion | 3.75 / 5 |
| Motivation | |
| M1Mechanisms Supporting Motivation | 5.0 / 5 |
| M2Track Record of Operation | 5.0 / 5 |
| M3Employee State and Change | 0.0 / 5 |
| Human Capital Investment Flow | |
| F1Logic from Investment to Outcomes | 7.5 / 10 |
| F2Magnitude of Outcomes | 7.5 / 10 |
| F3Calculation Basis and Use in Planning | 5.0 / 10 |
| F4Verification of the Relationship | 2.5 / 10 |
Assessment History
2025-01-01 – 2025-12-31 · 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.