Corporate Governance

We continuously enhance our corporate governance to ensure the Group’s sustainable growth and increase corporate value over the medium to long term.

Basic Approach

Practicing effective corporate governance is a key part of our corporate social responsibility. Good governance enhances management efficiency and transparency, and helps ensure our corporate value keeps growing. The ARE Holdings Group practices corporate governance that seeks to earn the confidence of our shareholders, business partners, personnel, local communities, and other important stakeholders. In addition to fulfilling the social mission and responsibilities of a publicly listed company, we aim to keep improving our corporate value by maintaining a corporate governance system that can quickly respond to changes in the business environment while emphasizing the importance of compliance.

ARE Holdings Corporate Governance Policies (537KB)

Adherence to Japan’s Corporate Governance Code

The ARE Holdings Group adheres to all the principles of Japan’s Corporate Governance Code, formulated by the Tokyo Stock Exchange. We submit Corporate Governance Reports, which provide investors with 83 items of governance information in a standard format, to the Tokyo Stock Exchange, and we post reports on our website.

Corporate Governance Report (June 28, 2024) (674KB)

Corporate Governance System

As of April 1, 2024

Board of Directors

The Board of Directors comprises executive directors who have expert knowledge of their respective business, technical, or administration departments, as well as outside directors with various expertise essential to corporate management. To further enhance the objectivity and independence of the Board of Directors and ensure that discussions are lively and effective, the majority of members are independent outside directors. The Board consists of six directors, including four independent outside directors.

The Board of Directors deliberates and decides on basic management policies, management strategies, our medium- to long-term plan, annual plans and other important managerial matters regarding our strategic direction. The Board of Directors met eight times during the fiscal year ended March 31, 2024, and all Directors attended all meetings.

Outside Directors

We have established independence criteria for outside directors and appoint independent outside directors with the capacity to perform their duties independently from the management of the company, considering their individual backgrounds and relationships with the Group. They attend Board of Directors meetings and fulfill their roles and responsibilities as directors. Whenever possible, they also attend executive and management committee meetings at Group companies. As part of their wide-ranging activities, outside directors share their opinions from an independent point of view. In addition, in order to further strengthen cooperation between independent outside directors and executive directors and to establish a system that enables smooth communication and coordination, we have appointed one independent outside director to lead the independent outside directors.

Evaluating the Effectiveness of the Board of Directors

As part of our efforts to enhance corporate governance, we are engaged in a continuous process of analyzing and evaluating the effectiveness of the Board of Directors, as well as in the investigation of improvement measures.

Evaluating the Effectiveness of the Board of Directors in FY2024 (41KB)

Attendance at the Board of Directors Meeting (FY2024)

Name Attendance at the Board of Directors Meeting
Tomoya Higashiura 100.0%
Yuji Kimura   100.0%(Through June 2023)
Yoshinori Hara 100.0%
 Kyoko Kanazawa   100.0%(Through June 2023
Miyoko Kimura 100.0%
Mitsutoshi Kagimoto 100.0%
Akinori Yamamoto 100.0%(From June 2023
Yuki Tsuru 100.0%(From June 2023

Audit and Supervisory Committee

The main agenda items for Audit and Supervisory Committee meetings include, deciding audit policy and plans, auditing financial results, deciding whether to reappoint the accounting auditor, approving compensation to be paid to the accounting auditor, deciding its opinion regarding personnel and remunerations to be paid to directors, auditing business reports and proposals for General Meetings of Shareholders, auditing the internal control system, conducting interviews regarding operations at overseas subsidiaries, and auditing important requests for approval, etc.

The Audit and Supervisory Committee met eleven times during the fiscal year ended March 31, 2024, and all Audit and Supervisory Committee members attended all meetings.
Meetings with the audit firm that serves as our accounting auditor were held eight times, and we received regular reports from the Audit Department six times, signally the strengthening of collaboration.

Attendance at the Audit and Supervisory Committee

Name Attendance at the Board of Directors Meeting
Yuji Kimura 100.0%(Through June 2023)
Yoshinori Hara 100.0%
Kyoko Kanazawa 100.0%(Through June 2023)
Miyoko Kimura 100.0%
Mitsutoshi Kagimoto 100.0%
Akinori Yamamoto  100.0%(From June 2023
 Yuki Tsuru 100.0%(From June 2023

Nomination and Compensation Committees

A Nomination Committee, consisting of one internal director and two independent outside directors, as well as a Compensation Committee, have been established as advisory bodies to the Board of Directors. The chairpersons of both committees are appointed from among the independent outside directors. The aim of these committees is to further enhance corporate governance by ensuring transparency, fairness, and objectivity when appointing and dismissing directors and key management team members and determining director remuneration.

Maintaining an Internal Control System

Aiming to reinforce internal controls, we have established an Audit and Supervisory Committee within the Board of Directors. The Committee includes four independent outside directors and cooperates with the Audit Department and other related departments. The Audit Department assesses the appropriateness and effectiveness of operations, while also auditing compliance with laws, regulations, and company rules. It also gives advice and makes recommendations to each department, and promptly reports to senior management.

Directors

Expected contributions and role

Position Name Expected Contributions and Role
Representative Director, President & CEO Tomoya Higashiura Tomoya Higashiura engages in the management of the Group as a Representative Director of the Company and as a Director of the Group companies, having deep insight and abundant experience in overall management. The Company therefore appointed him as a Director of the Company based on its judgment that his continued tenure of office as a Director is appropriate because his abundant experience in the Precious Metals Business and its global expansion would contribute to the sustainable enhancement of the corporate value of the Group.
Outside Director, Audit and Supervisory Committee Member Yoshinori Hara Mr. Yoshinori Hara has professional expertise and practical experience concerning development of service management personnel, through his involvement in University management as a former Dean of Graduate School of Management (MBA), Kyoto University, and as a Professor at the aforementioned university graduate school. The Company appointed him as Outside Director since the Company expects, based on the reason above, that he will provide supervision and advice to ensure the appropriateness and properness of decision-making of the Company’s Board of Directors from a standpoint independent of management toward sustainable enhancement of corporate value of the Company.
Outside Director, Audit and Supervisory Committee Member Miyoko Kimura Ms. Miyoko Kimura has abundant business experience in corporate management and knowledge and actual experience in the marketing field, having been engaged in business expansion of ASKUL Corporation and KING JIM CO., LTD. as a Director, after launching the ASKUL business as one of its founders and serving as a Representative Director of ASMARU Corporation which was a subsidiary of ASKUL Corporation. The Company appointed her as Outside Director since the Company expects, based on the reason above, that she will provide supervision and advice to ensure the appropriateness and properness of decision-making of the Company’s Board of Directors from a standpoint independent of management toward sustainable enhancement of corporate value of the Company.
Director, Audit and Supervisory Committee Member Mitsutoshi Kagimoto Mitsutoshi Kagimoto has abundant insight and experience concerning the Company’s business, having been an employee of the Company for many years and engaged in the management of the Group as a Representative Director of a Group company, and, furthermore, in auditing of the Company as General Manager of the Audit and Supervisory Committee Secretariat of the Company. Using his abundant insight and experience, he has provided supervision and advice to ensure the appropriateness and properness of decision- making of the Company’s Board of Directors, and the Company expects him to continue to perform these roles. Therefore, the Company appointed him as Director (Audit and Supervisory Committee Member).
Outside Director, Audit and Supervisory Committee Member Akinori Yamamoto Mr. Akinori Yamamoto has highly professional expertise concerning accounting systems, corporate finance, etc. as a Certified Public Accountant, since he was involved in many M&A projects inside and outside Japan for an investment bank after engaging in auditing services for an audit firm. The Company appointed him as Outside Director since the Company expects, based on the reason above, that he will provide supervision and advice in the aspect of finance and accounting to ensure the appropriateness and properness of decision-making of the Company’s Board of Directors from a standpoint independent of management toward sustainable enhancement of corporate value of the Company.
Outside Director, Audit and Supervisory Committee Member Yuki Tsuru Ms. Yuki Tsuru has highly professional expertise concerning laws as a lawyer and experience in supervision of management from an objective standpoint as an Outside Director of the other company. The Company appointed her as Outside Director since the Company expects, based on the reason above, that she will provide supervision and advice in the aspect of legal and compliance to ensure the appropriateness and properness of decision-making of the Company’s Board of Directors from a standpoint independent of management toward sustainable enhancement of corporate value of the Company.

Training

We continuously provide all directors with opportunities to acquire the knowledge and information necessary to fulfill their roles and responsibilities through sessions conducted by internal experts and external lecturers. In the fiscal year ended March 31, 2024, director training was conducted on the topic of Disclosure of Human Capital Information.

Skill Matrix

Our Board of Directors is composed of executive directors who possess deep expertise in their respective business, technical, and administrative fields, as well as outside directors who bring diverse skills essential for corporate management. Considering the unique characteristics of our business—such as the international experience required for global business expansion and administrative experience for operating businesses that require permits and licenses—we have identified eight key skills necessary for the company as a whole.

Name Position General executive management skills Industry knowledge International experience Sales Technology and innovation Administrative experience Legal Finance and accounting
Tomoya Higashiura Representative Director, President & CEO
Yoshinori Hara Independent
Outside Director
Miyoko Kimura Independent Outside Director
Mitsutoshi Kagimoto Director
Akinori Yamamoto Independent Outside Director
Yuki Tsuru Independent Outside Director
Tsutomu Nakashima Corporate Officer
Nobuo Tajima Corporate Officer
Yoshihito Iwasa Corporate Officer

Remuneration for Directors

Policy for Determining the Details of Director Remuneration

Methodology for determining decision policies

The Board of Directors requests the Compensation Committee, which consists of three members, including two independent outside directors, to draft a recommendation for remunerating the directors of ARE Holdings. Based on this recommendation, the Board of Directors determines a policy detailing the remuneration for each director.

Overview of the remuneration policy

Director remuneration must be within the limits approved by the General Meeting of Shareholders. The Board of Directors determines the specific director remuneration policy within these limits, based on a recommendation from the Compensation Committee, which plays an advisory role. The remuneration system is designed to motivate directors to improve the Group’s business performance. Their remuneration consists of basic compensation, performance-linked bonuses, and performance-linked stock-based compensation. However, directors who are Audit and Supervisory Committee members receive only basic compensation.

Total Amount of Director Remuneration

Profit Drivers Total amount of
remuneration
(million yen)
Total amounts by type of remuneration
(million yen)
Number of
applicable directors
(people)
Monetary compensation Stock-based
compensation
Fixed
compensation
Performance-
linked
compensation
Non-monetary
remuneration
Directors excluding
those who are
Audit and Supervisory Committee
members
(outside directors only)
79(−) 33(−) 18(−) 27(−) 2(0)
Directors who are
Audit and Supervisory Committee
members
(outside directors only)
37(25) 37(25) - - 7(6)
Total (outside directors only) 116(25) 70(25) 18(−) 27(−) 9(6)