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Human Capital Disclosure Assessment

HOYA CORPORATION

7741TSE Prime · Listed · Checked 2026-10-26Precision Instruments2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

50.75 / 100
Scores by Assessment Area and Component
Disclosure Governance14.5 / 20
Human Intangible Assets26.25 / 40
Technical Knowledge6.25 / 10
Skills7.5 / 15
Motivation12.5 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

HOYA CORPORATION assigns engineers and marketing personnel needed by each business, centered on delegating authority to business divisions and appointing local leaders. The filing states that non-Japanese executives lead approximately 90% of overseas subsidiaries. The filing explains that this enables strategic adjustments and resource allocation in response to regional changes.

It reflects duties, outcomes, expertise, and contributions to development in evaluations and employment conditions, while providing career support and flexible working arrangements. Team dialogue and action plans follow surveys, but explanations demonstrating improved motivation from these initiatives are limited. The latest available engagement score of 74 points is for FY2024 and is not an FY2025 survey result.

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 Information2 / 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 Base2.5 / 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 Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change2.5 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes5.0 / 10
F2Magnitude of Outcomes2.5 / 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.