Human Capital Disclosure Assessment
SALA CORPORATION
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 12.25 / 20 |
|---|---|
| Human Intangible Assets | 17.5 / 40 |
| Technical Knowledge | 3.75 / 10 |
| Skills | 5.0 / 15 |
| Motivation | 8.75 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
SALA CORPORATION links expected employee conduct with evaluation and compensation through a group-wide personnel system supporting businesses including energy and housing. It provides employee-selected training and internal and external job postings. In 2025, it disclosed 2,362 aggregate participants in common education and self-development, 374 education and training programs, and 38 internal and external recruitment opportunities. Its focus includes role-based compensation, early appointments, and employment through age 65.
The disclosure indicates the scale of education and recruitment, but not the capabilities acquired after training or skills that applicants used in practice. Additional explanation is also needed regarding the state of employee motivation and numerical evidence of these initiatives' effects on business 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.
| Disclosure Governance | |
|---|---|
| G1Disclosure of Basic Quantitative Information | 1 / 5 |
| G2Governance and Risk Management | 3.75 / 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 | 2.5 / 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 | 0.0 / 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
2024-12-01 – 2025-11-30 · 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.