Human resources

  • 2015 Global Equity Incentives Survey

    8/19/15 | Human resource services

    PwC and the National Association of Stock Plan Professionals (NASPP) are pleased to release the 2015 Global Equity Incentives Survey (GEIS) Executive Summary. Our survey is one of the most comprehensive studies available on the design and administration of equity incentive compensation plans for multinational companies.

  • In brief
    In brief: SEC adopts rule requiring CEO pay ratio disclosure

    8/7/15 | Assurance services

    The SEC approved a final rule on August 5, 2015 requiring disclosure of the ratio of CEO pay to median employee pay.

  • Pension/OPEB 2015 Assumption and disclosure survey

    7/21/15 | Human resource services

    This survey presents our analysis of the 2014 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60 for 100 companies, comprising Fortune 100 and other large and established companies.

  • PwC’s Stock compensation: 2015 Assumption and disclosure study

    7/14/15 | Human resource services

    This study presents our analysis of the 2014 calendar year-end assumptions and disclosures separately for large, non-high tech US public companies and for high tech US public companies.

  • In brief
    In brief: Dodd-Frank clawback rule: recovery of erroneously awarded compensation

    7/8/15 | Assurance services

    PwC explains the key provisions of the Dodd Frank Clawback Rule proposed by the SEC and how it may impact your company.

  • Tax accounting insights
    FASB proposes changes to stock compensation accounting

    6/24/15 | Human resource services

    FASB released proposed changes to improve accounting for stock compensation that if finalized will have a major impact.

  • Tax accounting insights
    SEC proposes rules on pay versus performance disclosures

    6/24/15 | Human resource services

    SEC proposal requires many US registrants to disclose relationship between executive pay and financial performance.

  • Webcast
    The Latest in Compensation and Benefits Accounting - Emerging Topics in Stock-based Compensation - Webcast replay

    Human resource services

    The accounting and reporting guidance around benefits and compensation continues to evolve. In an effort to keep you apprised of the on-going changes and updates, we are pleased to invite you to watch a replay of our recorded quarterly webcast series, designed for corporate financial reporting and HR executives.

  • FASB eases benefit plan measurement date rules

    5/20/15 | Human resource services

    FASB recently made amendments to retirement benefit accounting guidance to provide a practical expedient for employers when determining the benefit plan measurement date under ASC 715 in certain circumstances.

  • Trends in People Analytics - With excerpts from the 2015 PwC Saratoga Benchmarks

    5/19/15 | Human resource services

    PwC’s Trends in People Analytics report highlights our recently published 2015 PwC Saratoga US benchmark data, as well as the implications for people analytics functions and key trends for consideration.

  • An HR perspective - Affordable Care Act ("ACA") reporting survey results

    4/28/15 | Human resource services

    PwC and Equifax Workforce Solutions conducted a survey in the first quarter of 2015 to better understand how employers are planning to comply with the new ACA reporting requirements. This survey report contains information provided by 480 employers in 36 different industries across the U.S.

  • HR Innovation April 2015 - All together now: An effective approach to global HR and benefit plan governance

    4/20/15 | Human resource services

    HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders.

  • 2015 Employee Financial Wellness Survey

    4/17/15 | Private Company Services

    PwC's 2015 Employee Financial Wellness Survey tracks the financial and retirement well-being of working U.S. adults nationwide. This year it incorporates the views of over 1,700 full-time employed adults.

  • Webcast
    Trends in People Analytics - including excerpts from the newly released 2015 PwC Saratoga benchmarks - Webcast replay

    Human resource services

    PwC Saratoga benchmarks for 2015 show why executives and CHROs should be asking the tough questions about their talent strategies, and the impacts they are making.

  • A new take on talent

    3/4/15 | Financial services

    As industry transformation and disruption gather pace, financial services CEOs are more concerned than ever about the limited availability of key skills.

  • Employee stock compensation: 2014 SEC comment letter trends

    2/24/15 | Human resource services

    Disclosure, valuation, and accounting related to employee stock compensation are complex areas that continue to be a focus for the SEC staff. We have prepared this publication to assist management in identifying and understanding the SEC staff's current focus areas related to stock compensation.

  • Insights: Employee benefits and compensation proposals in the President’s budget

    2/13/15 | Human resource services

    The President’s budget includes both new and recurring proposals affecting employee retirement and health benefits.

  • Executive Compensation Clawbacks: 2014 Proxy Disclosure Study

    2/3/15 | Human resource services

    PwC is pleased to share with you our second annual Executive Compensation: Clawbacks — Proxy Disclosure Study. This study presents our analysis of the compensation recoupment or “clawback” policies of 100 large public companies as disclosed between 2009 and 2013 in their year-end proxies. We hope this study will be helpful to those of you preparing proxies as well as those responsible for compensation strategy and financial reporting.

  • Insights: PwC study on estimating stock compensation volatility

    12/16/14 | Human resource services

    Describes findings of a recent stock compensation volatility study and implications for developing valuation estimates.

  • Year-end employee benefits and compensation planning ideas

    12/10/14 | Human resource services

    Employers and employees must make decisions on certain employee benefits issues by December 31.

  • How to implement workplace flexibility at financial institutions

    11/20/14 | Financial Services Institute

    The demand for flexibility in the workplace is rising. Find out how to implement flexibility at your financial institution.

  • Pension/OPEB 2014 assumption and disclosure survey

    11/11/14 | Human resource services

    PwC is pleased to share with you our Pension/OPEB 2014 Assumption and Disclosure Survey. This survey presents our analysis of the 2013 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.

  • HR Innovation – Fall 2014

    10/29/14 | Human resource services

    HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders.

  • Tax accounting insights
    FASB adds stock compensation tax accounting topics to its agenda

    10/10/14 | Tax accounting services

    FASB adds stock compensation tax accounting topics to its agenda.

  • FAS 123(R) Post-Implementation Review Report Issued

    9/3/14 | Human resource services

    The Post-Implementation Review Report recently issued on FAS 123(R) finds certain elements difficult or costly to apply.

  • US Tax Reform: Will possible changes impact your mobile employees?

    8/18/14 | Global tax services

    Lawmakers are eyeing reform of the US tax system, which would surely affect multinational companies with globally-mobile workforces.

  • An HR perspective: Nothing but change for healthcare industry stakeholders

    8/5/14 | Human resource services

    Health care organizations today find themselves amid transformation on numerous fronts: everything from merging provider organizations to converging providers and payors to changing compensation models. Many of these changes are starting to reflect an Affordable Care Act America, along with more general shifts in the US healthcare industry—all of which yield implications for stakeholders across the board, including executives, employees, and physicians.

  • 10Minutes
    10Minutes on organizational DNA

    7/24/14 | Advisory services

    Ever wonder why some companies consistently deliver while others disappoint? Faced with the same market, stocked with similar talent, one organization flourishes, while the other flounders. By understanding what makes your organization tick and where there might be breakdowns to address, you and your employees can truly deliver on your strategic intent.

  • Incentive compensation — impact of new revenue accounting rules

    7/13/14 | Human resource services

    Potential impact of new revenue accounting rules on incentive compensation plans and how employers can begin to prepare.

  • PwC's 2014 Health and Well-being Touchstone Survey results

    6/27/14 | Human resource services

    PwC is pleased to announce the availability of our 2014 Health and Well-being Touchstone Survey results. The 2014 survey data contains detailed benefits information provided by approximately 1,200 participating companies in 35 different industries across the nation.

  • Trends in workforce analytics - Capturing the latest results from US Human Capital Effectiveness Benchmarks, 2014

    5/6/14 | Human resource services

    Our US benchmarking service recently published hundreds of metrics that reinforce the business improvement opportunity available to HR departments today - if they can align workforce performance to business strategy, supported by effective data.

  • Executive Compensation: Clawbacks 2013 proxy disclosure study

    4/17/14 | Human resource services

    This PwC publication presents our analysis of 2009 through 2012 year-end proxy disclosures for 100 large public companies relative to their compensation recoupment or “clawback” policies. When providing employees with bonuses, stock options, or other incentive awards, companies often establish provisions that allow them to recoup all or a portion of the award under certain circumstances. These provisions, referred to as clawbacks, are detailed by most public companies in their annual proxy statement.

  • HR Innovation - Winter 2014

    4/2/14 | Human resource services

    HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on the continually changing HR landscape and what organizations need to do to take control of today’s opportunities and tomorrow’s decisions.

  • Pensions and other postretirement benefits: 2013 SEC comment letter trends

    11/24/13 | Human resource services

    This PwC publication includes an analysis of comments made by the SEC staff to registrants published on the SEC’s website between January 1, 2013 and September 15, 2013 related to pensions and postretirement benefits other than pensions (OPEB). There were 37 companies that received one or more comments related to pensions and OPEB during that period, for a total of 78 comments.

  • Accounting changes - Pensions (Insights for the investment community)

    5/30/13 | PwC Investor Resource Institute

    Given the accounting method typically used by companies to report the effects of plan changes, several have made a discretionary change in how they account for their pension plans to increase the transparency of their accounting and improve their financial reporting.