Executive Rewards Questionary 高管薪酬分析提纲.docx

Executive Rewards Questionary 高管薪酬分析提纲.docx

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ExecutiveRewardsQuestionary高管薪酬分析提纲

TheWorldatWork

ExecutiveRewardsQuestionary

InternalEnvironment

Internalenvironmentincludesfactorsthatareuniquetoeachcompanyandessentialtoconsiderwhendevelopingcompensationplansthatwillbeeffectiveinsupportingthebusinessstrategy.

Thislistofquestions（orQuestionary）wasdevelopedbyWorldatWorkinaccordancewithitsmissionofadvancingthe

compensationandtotalrewardsprofession.Pleasefeelfreetouseandmodifythisdocumenttosuityourorganization’sneeds.

BusinessStrategy

StrategicDrivers

A.Whatisyourcompany’smission/corevalues?

B.Whatisyourcorporatestrategy?

C.Whereareyouinthebusinesslifecycle（start-up/highgrowth/mature/declineorrenewal）?

D.Whatareyourcompetitiveadvantagesandvulnerabilities?

E.Whatareyourkeybusinessobjectivesandstrategicdrivers?

i.Howaretheymeasured?

ii.Arethestrategicdriversconsistentacrossdivisions?

iii.Ifnot,howdoesthisaffectplandesign?

Short-andLong-TermGoals

A.Whataretheresultsthatneedtobeachievedintheshortandlongterm?

B.Howdotheseshort-termobjectives（tactical）alignwith/drivelong-termobjectives（strategic）?

C.Whatarethemajormilestonesinthesetacticalandstrategicobjectives?

D.Whataremajorchallengestoachievingthoseobjectives/milestones?

E.Howdoesexpectedperformancerelatetothecurrentbusinessoutlook?

HumanCapital

A.Whatisyourhumanresourcesstrategyandhowdoesitalignwiththecorporatestrategy?

B.DoestheplanyouareconsideringsupportthebroaderHRstrategy?

C.Howcompetitiveisyourindustryforhumancapital?

D.Whatistheavailabilityofcriticaltalentinyourindustry?

E.Docompetitivenessandavailabilityofcriticaltalentvarybybusinessunit?

F.Whatisthecurrentemployer-employeevalueproposition?

G.Whatisyourcompany’sphilosophyregardingemployeemobilityandhowdoesthisaffectplandesign?

CompensationPhilosophy

A.Whatisthecompensationphilosophyandobjectives?

i.Marketorientation

ii.Targetpayposition（total&keyelements）

a.Areyougoingtopositionconsistentlywithineachbusinessunit?

iii.Performanceleverageofcompensation

iv.Performanceperspective（corporatevs.division）

v.Peergroups

a.Isthepeergroupconsistentbetweenbusinessunits?

vi.Doesthisfitwithintotalrewardsphilosophy/strategy?

B.Towhatdegreedoesthecompensationphilosophyalignwithcorporatestrategy,corporateculture,organizationalresources?

C.Arecurrentcompensationprogramsalignedwiththephilosophy?

Ifnot,whynot?

D.Howeffectiveisthecompensationphilosophy?

E.Dodivisionsacrossyourcompanycompetefortalent?

Ifso,dotheycompeteequitablyordopaypackagesvaryconsiderably?

F.Howiscompensationperceivedbyemployees（fairness,reasonableness）?

G.Whatimpactwouldtheproposedplanhaveontotalcompensationopportunity?

TalentAttraction/Retention/Development

A.Whatistheorganization’sphilosophyregardingattraction,motivation,retention?

B.Howeffectiveistheorganizationatattractingandretainingtalent?

C.Howdoescompensationimpactemployeeengagement?

D.Howwilltheprogramsupporttherecruitmentofcriticaltalent/hotskills?

E.Howwilltheprogramsupporttheretentionofcriticaltalent/hotskills?

F.Howwilltheprogramsupporttalentdevelopment?

Infrastructure

A.Doyouhavemeasurementsystemsthatwillprovidetheperformancemetricsyouneedforyournewprogram?

B.Doyouhavethenecessarysystemstooperationalizeandadministerthisprogram?

C.Doyouhavetheabilitytoaudittheadministrativeeffectivenessofthisprogram?

D.Isyourfinancialreporting/accountingfunctioncapableofadministeringthisprogram?

OrganizationalCulture

A.Whatdegreeofchangeincompensationprogramswilltheorganizationaccept?

B.Aretherekeystakeholdersorinfluencers（HR,legal,tax）thatneedtobepartoftheprogramdevelopmentprocess?

C.Doyouhaveaperformancefocusorentitlementorientationinyourcompensationprograms?

D.Ifyoudohaveaperformanceorientationisitindividualorteam-based?

E.Doesitvarybybusinessunit?

Global

i.Arethereanyadditionalculturalconsiderationsforintroducingthisprograminothercountries?

ii.Arethereculturalissuesthatwillinterferewiththeprogram’seffectiveness?

iii.Howcantheseissuesbemitigatedormanaged?

iv.Willtheprogramdeliverthedesiredresultsacrossthecountriesinwhichyourcompanyoperates?

OrganizationalResourcesandParameters

Legal

A.Towhatextentisthelegaldepartmentinvolvedincompensationplanning,design,administration,anddisclosure?

B.Haveyouhadlegalissueswithplansofthistypeinthepast?

C.Towhatextentwillexistinglegalobligationsaffectyourplandesign?

D.Aretherecurrentlegalissuesand/orcompanylitigationissuesthatmayaffectplandesign?

E.Isthelegaldepartmentcomfortablewiththisdesigninthecurrentlegal/regulatoryenvironment?

F.Isyourlegaldepartmentpreparedtosupportanyspecialreportingrequirementsforthisprogram?

Finance/Accounting

A.Whatistheroleoffinance/accountinginplandesign?

B.Hasyouraccountingdivisionreviewedthisprogramdesignfromanaccountingtreatmentperspective?

C.Doyouknowwhatfinancialconstraintsmayaffectprogramdesign?

i.Authorizedsharecapital

ii.Currentburnrate

iii.Overhang

iv.Dilution

v.Self-funding

vi.Internalhurdlerateofreturn

vii.Cash-flowrequirements

D.Willyourfinancedepartmentacceptplan/programvolatility?

E.Isyourfinance/accountingdepartmentpreparedtosupportanyspecialreportingrequirementsforthisprogram?

Tax

A.Whatistheroleofthetaxdepartmentinplandesign?

B.Howrisk-tolerantisyourtaxdepartment?

C.Whatarethetaximplicationsforthecompanyinyourproposedplandesign?

i.Cananticipatedtaxesbeminimizedforthecompanythroughdesignchanges?

D.Whatistheanticipatedtaximpactofthisprogramonprogramparticipants?

i.Areparticipantsawareofthisanticipatedtaximpact?

Global

i.Dothetaximplicationsvaryacrosscountries?

ii.Howcantheseissuesbemitigated/managed?

InvestorRelations

A.Whatistheprocessfordevelopingresponsesandcommunicatingwithshareholders?

B.Whatareyourgovernanceratingsandwhatimpactdotheybringtobearondesign?

TheWorldatWork

ExecutiveRewardsQuestionary

Stakeholders

Stakeholdersincludeindividualsororganizationsthathaveafinancialinterestinthecompanyandwhoseinterestsmustbeconsideredwhendesigningacompensationplan.

Thislistofquestions（orQuestionary）wasdevelopedbyWorldatWorkinaccordancewithitsmissionofadvancingthe

compensationandtotalrewardsprofession.Pleasefeelfreetouseandmodifythisdocumenttosuityourorganization’sneeds.

Shareholders

Isthisprogramrequiredtobeapprovedbytheshareholders?

Ifnot,skipthissection.

A.Whoaretheshareholders（institutional,employees,union,etc.）andwhataretheirinterestsandconcerns?

B.Whatareshareholderexpectationsaboutyourcompensationprograms,andhowdotheyaffectplandesign?

C.Howdoshareholdersreacttosuggestedvotingguidelinesfromexternalgroups（ISS,laborunions）?

D.Whatisthelikelyperspectiveoftheseshareholderadvocatesonthisprogramorissue?

E.Howdoshareholdersreacttomediacoverageofhot-buttonissues?

F.Whatisyourorganization’sshareholderproposalprocess?

G.Whathavebeenthemajorproxychallenges?

Bywhomhaveyoubeenchallenged?

H.Whathavetheoutcomesofthechallengesbeen,intermsofvotes?

I.Howandwhenwillyoudisclosethisplantoshareholders（proxy,10Q/10K）?

CompensationCommittee/BoardofDirectors

IsthisprogramrequiredtobereviewedbytheCompensationCommitteeofyourBoardofDirectors?

Ifnot,skipthissection.

A.Hasthecommitteereviewedsimilarcompensationprogramsorissuesinthepast?

B.Ifso,whatwastheoutcomeofthatreview?

C.Hasthecommitteebeenadequatelypreparedtodiscussthisprogramorissueinpreviousmeetings?

D.Ifnot,canthecommitteereviewandconsiderthisprogramorissueinasinglemeeting?

E.Arecommitteemembersfamiliarwithsimilarprogramsorissues?

i.Fromtheirrespectivecompanies?

ii.FromotherCompensationCommittees?

F.Doyouknowwhatquestionscommitteemembersarelikelytoaskregardingyourprogramorissue?

G.Doyouknowcommitteeperspectivesonthisprogramorissue?

H.Doesthecommitteeemployanindependentcompensationconsultant?

I.Whatistheroleofthecompensationcommitteeconsultant?

J.Hasthecommitteeconsultantbeenbriefedabouttheproposedprogramorissue?

K.Doyouknowwhattheconsultant’sviewsareregardingthisprogramdesignorissue?

L.Arethereotheradviserstothecommitteeandwhataretheirperspectives?

M.Hastheboard’sexternaladviserreceivedthesamematerialsasthecommittee,andhavetheyhadsufficienttimetoreviewthem?

N.Doyouhavenecessarybackupmaterialstoansweranyquestionsthatmightberaisedinthecommitteemeeting?

O.Whattoolsandprocessesareinplacetosupportcompensationcommitteedecision-making

（e.g.,tallysheets）?

i.Howcanyouusethese（orcreatenewtools）tosupportdecision-makingonthisprogram?

Management

A.Whatistheanticipatedmanagementdecision-makingprocessfortheprogramorissue?

B.Whoontheseniormanagementteamneedstoknowaboutthisprogramorissue?

i.Whatspecificallydotheyneedtoknow?

C.Whoistypicallytheinfluencer,decision-makerorderailerofsimilardecisionswithinthecompany?

D.Doyouhaveanexecutivesponsororchampionforthisprogramorissue?

E.Wha