In conjunction with the transition to a company with an audit and supervisory committee under the Companies Act effective March 1, 2021, the company has partially revised its basic policy for building internal control systems. Key revisions include strengthening the compliance framework, records retention and information management, risk management, execution framework, enhancement of group oversight and monitoring, securing the independence of staff assisting the audit and supervisory committee, and improvements to reporting and use of external 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Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/5987-20260929-02.pdf","jir_short_summary":"In conjunction with the transition to a company with an audit and supervisory committee under the Companies Act effective March 1, 2021, the company has partially revised its basic policy for building internal control systems. Key revisions include strengthening the compliance framework, records retention and information management, risk management, execution framework, enhancement of group oversight and monitoring, securing the independence of staff assisting the audit and supervisory committee, and improvements to reporting and use of external experts.","jir_summary":"### Summary of Revisions\nThis revision reviews the basic policy for building internal control systems based on the assumption of transitioning to a company with an audit and supervisory committee under the Companies Act effective March 1, 2021. Major revision items include strengthening the foundation of the compliance framework, establishing systems for retention and management of information, enhancing risk management, improving efficiency of business execution by directors and executive divisions, organizing oversight and monitoring systems for group companies, ensuring the independence and effectiveness of staff assisting the audit and supervisory committee, strengthening reporting systems, and utilizing external experts. These measures are expected to enhance the audit functions of the audit and supervisory committee and increase the transparency of management decisions.\n\n### Impact and Outlook\nThrough ensuring the appropriateness of internal controls and strengthening audit functions, improvements in legal compliance and risk management are expected. The transparency of decision-making processes of the board of directors and management meetings is likely to increase, contributing to strengthened governance across the group including subsidiaries. The implementation timing and specific operational procedures for the revisions are expected to be notified separately.","jir_financial_highlights":"Unknown: Unknown (Unknown)","jir_category":"","jir_hashtags":"#NotAShareBuyback, #NotBoardPersonnel, #InternalControl","jir_key_figures":"Key Figure 1: Unknown (no figure is stated in the PDF)\nKey Figure 2: Unknown\nKey Figure 3: Unknown","jir_meta_title":"ONEX Corporation - Notice of Partial Revision to Basic Policy for Internal Control Systems | September 2026","jir_meta_description":"ONEX Corporation has partially revised its basic policy for building internal control systems in connection with the transition to a company with an audit and supervisory committee. Key points include strengthening compliance, information management, risk management, and audit systems.","jir_og_title":"ONEX Corporation - Notice of Partial Revision to Basic Policy for Internal Control Systems | September 2026","jir_og_description":"Partial revision of the basic policy for building internal control systems. Explains key points of system strengthening due to the transition and the outlook going forward.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60871,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-124456","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n