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Human Capital Disclosure Assessment

KOBE BUSSAN CO.,LTD.

3038TSE Prime · Listed · Checked 2026-10-26Wholesale Trade2025-10-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

28.5 / 100
Scores by Assessment Area and Component
Disclosure Governance11.0 / 20
Human Intangible Assets12.5 / 40
Technical Knowledge3.75 / 10
Skills0.0 / 15
Motivation8.75 / 15
Human Capital Investment Flow5.0 / 40

Overall Disclosure Profile

The filing for KOBE BUSSAN CO.,LTD. sets out an approach to employee development in which failures become lessons for subsequent challenges. It provides regular training for all employees and support for qualification costs and purchases of work-related books. It also offers appointments based on capabilities and outcomes, employee stock options, childcare support, and proprietary leave. Usage is disclosed, including a 99.9% utilization rate for proprietary leave at the submitting company.

The systems and part of the track record of operation are identifiable for development support and workplace improvements. However, the disclosure also states that implementation is not uniform across the entire group. Information is limited on specialist capabilities acquired or held, workplace use of skills, satisfaction survey findings, and the extent to which human capital initiatives contributed to 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.

Scores for each of the 16 assessment items
Disclosure Governance
G1Disclosure of Basic Quantitative Information1 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy2.5 / 5
G4Clarity of Indicators, Targets, and Explanations3.75 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base0.0 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work0.0 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion0.0 / 5
Motivation
M1Mechanisms Supporting Motivation3.75 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change0.0 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes2.5 / 10
F2Magnitude of Outcomes0.0 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship2.5 / 10

Assessment History

2024-11-01 – 2025-10-31 · 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.