The company discloses that it conducts multifaceted evaluations based on three perspectives, including ESG activity indicators with respect to long-term incentives in its compensation system for directors, audit and supervisory board members, and executive officers. Further, it discloses that it provides 40% weightage on the evaluation of ESG criteria and the extent of achievement of internal goals such as the Kirei Lifestyle Plan, etc. Also, it indicates that the Kirei Lifestyle Plan includes metrics and targets for three commitments and 19 key action themes that symbolise the realisation of its ESG strategy. [Sustainability Report 2023, 34-36] However, no evidence was found indicating that the company discloses specific targets linked to the remuneration of senior executives.