IOMA’s Complete Guide to Best Practices in Pay-for …精选.pdfVIP

IOMA’s Complete Guide to Best Practices in Pay-for-Performance Peer Group Selection: More Important than Ever for Executive Compensation Decision Making /HR IOMA’s COMPLETE GUIDE TO BEST PRACTICES IN PAY-FOR-PERFORMANCE Peer Group Selection: More Important than Ever for Executive Compensation Decision Making Executive compensation decisions can be much more Linkage between executive pay and per- effective if you look at the right comparator data in formance. Having a well-thought-out, strategically the right ways, says Myrna Hellerman, Senior Vice created peer group can helpyou understand howthe President, Sibson Consulting, a division of The Segal compensation payouts resultingfrom your company’s Company (). In particular, analysis of performance compare with payouts from similarly the data from the right peer group(s) for your com- situated companies. pany helps your company’s compensation decision makers understand what it will take to attract and “Paying for performance is more important than ever,” Hellerman stresses. “When you compare your retain the executive talent you need. In addition, if company’s performance to that of your peers and your company is publicly traded, peer group data then compare the ‘total compensation spend’ for your analysis also provides a solid foundation to use in top five executives to the ‘spend’ at comparators, creating your Compensation Discussion andAnalysis you can evaluate better how pay is directly aligned (CDA) documentation to comply with