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Human Capital Disclosure Assessment

DAIWA LTD.

6459TSE Prime · Listed · Checked 2026-10-26Machinery2025-12-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

33.0 / 100
Scores by Assessment Area and Component
Disclosure Governance13.0 / 20
Human Intangible Assets15.0 / 40
Technical Knowledge5.0 / 10
Skills3.75 / 15
Motivation6.25 / 15
Human Capital Investment Flow5.0 / 40

Overall Disclosure Profile

Company name for this assessment: DAIWA LTD.
Current company name: DAIWA LTD.

The filing for DAIWA LTD. describes employee development supporting its commercial freezer and refrigerator business. It provides training from new employees through managers, expands training center facilities, and supports national certification acquisition. Monthly skill reviews and interviews for less-experienced employees support their growth.

However, it does not disclose the number of people with qualifications or specialist capabilities, post-training proficiency, or the volume of skills used in the workplace. Targets exist for childcare leave and overtime. However, employee motivation measurements and a track record linking human capital initiatives to work outcomes are unavailable, leaving an information gap between development operations and 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 Information3 / 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 Base1.25 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work1.25 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 5
Motivation
M1Mechanisms Supporting Motivation2.5 / 5
M2Track Record of Operation3.75 / 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

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

Current name source · Listing status source · Name change source · Former English name 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.