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Human Capital Disclosure Assessment

TOSOH CORPORATION

4042TSE Prime · Listed · Checked 2026-10-26Chemicals2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

50.0 / 100
Scores by Assessment Area and Component
Disclosure Governance17.5 / 20
Human Intangible Assets25.0 / 40
Technical Knowledge7.5 / 10
Skills7.5 / 15
Motivation10.0 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

TOSOH CORPORATION defines "autonomous personnel" as people who create their own work and roles, involve those around them, and deliver outcomes. It has revised its education framework to support proactive employee learning. Its research division is advancing an advanced specialist system and education for incorporating data analysis into materials development. The group has approximately 1,160 research and development personnel and also conducts joint research with external parties and dispatches researchers.

Descriptions of the desired personnel profile, learning support, and situations where specialist expertise is used are specific. The overall employee survey score is disclosed as rank A, and satisfaction with career education is 78%, but these differ from actual capability acquisition. Further explanation is needed regarding capability requirements for researchers, the volume of skills used in practice, and the scale of business outcomes from human capital 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.

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 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 Application0.0 / 5
S3Continued Use and Expansion3.75 / 5
Motivation
M1Mechanisms Supporting Motivation3.75 / 5
M2Track Record of Operation3.75 / 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 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.