ORIX CORP

ORIX CORP is a financial services group that focuses on its human capital and compensation policies. The company aims to provide an attractive workplace where employees are motivated and fulfilled, and their contributions are recognized through an appropriately designed compensation system. ORIX's compensation system is based on the principle of "evaluation and treatment aligned with job responsibilities and performance." Fixed compensation is determined by an employee's roles and job responsibilities, while variable compensation (bonuses) is based on performance outcomes. This evaluation program applies to all employees, and bonuses reflect both individual performance and overall company performance. ORIX has also implemented an incentive plan using restricted shares for certain manager- and executive-level employees. This plan aims to increase their participation in management and encourage actions that contribute to the medium- to long-term and sustainable improvement of corporate value. The company's fair treatment policy includes individual goal setting and evaluation. This consists of a "Goal Contribution Evaluation," which assesses results against goals set with supervisors, and a "Role Behavior Evaluation," which assesses adherence to expected behavioral guidelines for each job category and grade. The "Goal Contribution Evaluation" impacts bonuses, while the "Role Behavior Evaluation" influences salary increases and promotions. ORIX emphasizes regular dialogue between supervisors and employees to ensure fairness in the evaluation program, including clarifying roles, setting goals, conducting progress reviews, and providing feedback on evaluation results.