Despite a possible outbreak of a new strain of influenza that may kill more people than SARS did in 2002, only a few Japanese firms operating overseas have drawn up plans to deal with an epidemic.

"The risk the world's top managers are most concerned with is the outbreak of a new strain of influenza," Atsunori Yamada, a consultant for cosmetics maker Shiseido Co., said at a crisis-management seminar held in Tokyo in early February.

Shiseido is one of the exceptions. It has set up a permanent committee to plan responses to crises. Last December, the committee worked out an action plan to protect their employees' health and keep their business running in the event of a flu outbreak.