Human Resource Services publications

The workplace is changing. Many companies are looking to explore options as they create the most effective work environment for their people. Are your current programs designed to maximize your human capital? This collection of PwC publications is designed to provide insight to the critical issues facing people management.

Featured publications

HR Innovation – Fall 2014 HR Innovation
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.
 
PwC’s Stock Compensation A new vision for growth
Key trends in human capital 2014

A look at the key workforce trends from around the world using data from PwC’s Saratoga benchmarking database.
 
PwC’s Stock Compensation PwC’s Stock Compensation
2014 Assumption and Disclosure Study

PwC is pleased to share with you our Stock Compensation 2014 Assumption and Disclosure Study. This study presents our analysis of the 2013 year-end assumptions and disclosures for large US public companies as well as separately for high tech companies.
 
An HR perspective: Nothing but change for healthcare industry stakeholders An HR perspective: Nothing but change for healthcare industry stakeholders
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.
 
PwC's 2014 Health and Well-being Touchstone Survey results PwC's 2014 Health and Well-being Touchstone Survey results
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 Trends in workforce analytics - Capturing the latest results from US Human Capital Effectiveness Benchmarks, 2014
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 Executive Compensation: Clawbacks 2013 proxy disclosure study
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.
 
Executive Compensation: Clawbacks 2013 proxy disclosure study Employee financial well-being and retirement survey: 2014 results
PwC's Financial Wellness Survey tracks the financial and retirement well-being of working American adults nationwide.
 
HR Innovation An HR perspective - The Future of Healthcare Benefits—Employers’ opportunity for strategic change in the new healthcare world
PwC recently convened several roundtables of employers in New York, Chicago, and Atlanta to discuss health coverage at this pivotal moment. This thought leadership article highlights the conversations and results of the related survey.
 
2013 SEC comment letter trends:Pensions and other postretirement benefits 2013 SEC comment letter trends:Pensions and other postretirement benefits
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.
 
Rise to the challenge - Human resources, critical issues, innovative solutions
HR departments are under pressure on all sides: from demographics to regulation to market volatility. PwC has the innovative solutions to help you rise to the challenges you face
 
2013 SEC comment letter trends: Employee stock compensation
PwC has produced this document to assist management teams in identifying and understanding the SEC staff's current focus areas for stock compensation. We have highlighted the areas where registrants received the most comments from the SEC staff and have provided relevant examples of recent comment letters to aid preparers in ensuring their disclosures are robust and consistent with the relevant accounting or reporting guidance for stock compensation.
 
Shifting talent across borders? Tax and policy challenges can abound
In the entertainment and media industry, the business necessity is that talent must be flexible and mobile, crossing borders seamlessly to get the job done. This article is intended to provide a non-exhaustive, broad summary of only some of the many tax and related policy challenges that may arise.
 
PwC’s Stock Compensation 2013 Assumption and Disclosure Survey PwC’s Stock Compensation 2013 Assumption and Disclosure Survey
PwC is pleased to share with you our Stock Compensation 2013 Assumption and Disclosure Survey. This survey presents our analysis of the 2012 year-end assumptions and disclosures for Mature and High Tech/Emerging companies
 
PwC‘s Pension/OPEB 2013 Assumption and Disclosure Survey PwC‘s Pension/OPEB 2013 Assumption and Disclosure Survey
PwC is pleased to share with you our Pension/OPEB 2013 Assumption and Disclosure Survey which presents our analysis of the 2012 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.
 
Utilities Sector Executive Summary of PwC Saratoga’s 2013/2014 Human Capital Effective Report Utilities Sector Executive Summary of PwC Saratoga’s 2013/2014 Human Capital Effective Report
PwC Saratoga Utilities Consortium brings together utilities companies to focus on the unique challenges of the industry and to provide a forum through which workforce and HR topics can be benchmarked and best practices shared. This year's Executive Summary for the Utilities Sector focuses on key trends from the participating organizations across dozens of utility specific workforce measures.
PwC Saratoga 2013/2014 Human Capital Effectiveness Report: Trends for the Healthcare Provider Sector PwC Saratoga 2013/2014 Human Capital Effectiveness Report: Trends for the Healthcare Provider Sector
As healthcare systems face increasing challenges related to implementation of the Affordable Care Act, talent will be a large focus to keep expenditures low and productivity high. HR will need to work to engage and retain their key employees – high performers and those within pivotal roles – to help brace for these changes.
 
PwC's 2013 Health and Well-being touchstone survey results State of the workforce: PwC Saratoga’s 2013/2014 US Human Capital Effectiveness Report
As the US economy recovers from recession, organizations are experiencing several positive outcomes. For example, employee productivity has increased for the first time in five years, and hiring is trending upward.
 
PwC's 2013 Health and Well-being touchstone survey results PwC's 2013 Health and Well-being Touchstone Survey results
PwC is pleased to announce the availability of our 2013 Health and Well-being Touchstone Survey. The 2013 survey data contains detailed benefits information provided by approximately 1,100 participating companies in 35 different industries across the nation.
 
Focusing on the future of healthcare benefits An HR perspective
Focusing on the future of healthcare benefits

PwC recently convened several roundtables of employers in New York, Chicago, and Atlanta to discuss health coverage at this pivotal moment. This thought leadership article highlights the conversations and results of the related survey.
 
Top 10 mobility issues for Tax Directors to think about
Human Resource (HR) departments are implementing global mobility programs designed to manage complex international relocations. However, the activities of individuals in foreign locations can create a variety of both individual and corporate level tax issues for the enterprise, depending upon the circumstances.
 

 

The talent challenge. A time for extraordinary leadership
Over 1,300 CEOs talked to us about their global talent management issues. The results of these conversations are reflected in this report.

Making executive pay work: The psychology of incentives
This PwC global study discusses the impact of pay and incentives on senior executives and asks "How do senior executives value their reward packages?

2013 Guide to ERISA Reporting & Disclosure
PwC’s 2013 ERISA Reporting and Disclosure Guide helps benefit plan sponsors, plan administrators, plan trustees, attorneys and accountants comply with the reporting and disclosure requirements of the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code.

Global equity incentives survey
PwC and the National Association of Stock Plan Professionals (NASPP) are pleased to announce the release of the 2012 Global Equity Incentives Survey (GEIS): “Back to the Basics”— 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.

PwC Survey of Global Mobility Policies
Policy benchmarking is the primary springboard to achieving a more competitive profile in your market, greater success in managing your mobile population, and ultimately, better financial results for your organization.

Talent mobility 2020 and beyond: A global view on talent issues: PwC
Looking at the future of talent mobility in a globally connected world – what are the challenges HR will face in the next decade and beyond?.

A new kind of mobility: Economic employer approach in the CEE Region
Global mobility trends have been changing in recent years. Whereas earlier assignments meant a three to five-year relocation followed by a return home, more recently global mobility has developed differently in response to business demands and employee preferences. Focus is more on short term assignments and various new forms of mobility such as business travellers, project-based assignments, commuters, ‘backpacker’ arrangements and ‘global nomads’.

Enhancing mobility policies with assignee choice
The need for flexibility in mobile policies. The global talent shortage is causing employers to want to make deployments even more attractive to employees so as to get the right talent in the right place at the right time and at the right cost.

PwC Saratoga’s 2012/2013 US Human Capital Effectiveness Report: State of the workforce
As the US economy slowly recovers from recession, several challenges are emerging for HR. Organizations that understand and adapt to this seemingly contradictory workforce environment will be able to gain the highest return from their investment in the workforce.

PwC's 2012 Health and well-being touchstone survey
PwC is pleased to announce the availability of our 2012 Health and Well-Being Touchstone survey. The 2012 survey data contains detailed benefits information provided by approximately 1400 participating companies in 34 different industries across the nation.

International Assignment Perspectives—Volume 5
This report is a collection of thought leadership articles exploring these and other issues. We hope this fifth edition in the series is insightful and thought provoking, and provides you with a strategic framework for addressing the current and future challenges of international assignments.

10Minutes on talent priorities: PwC
Talent continues to top the list of executive concerns. Company leaders are focusing on how talent can help them achieve the following four strategic priorities: power growth, realize ROI, manage risk, and enable transformation.

Human resource due diligence
Private equity firms entering into an acquisition look to identify material human resource risks early in the due diligence process.

How US private equity compensates management through the investment lifecycle
Compensation is at the heart of the private equity investment process and is the key to effective retention of management and the alignment of interests essential to drive a successful exit.

Mind the gap
The skills shortage in the resources sector is now 10 years old, and as the sector has found, resolving it is not easy. It is going to require some fundamental changes being made not just by the industry, but by the community, academia and the government.

Matt Guthridge, Partner and his team have tapped into more than 20 energy resources and mining services companies operating in Australia interviewing over thirty CEOs, Business Unit Leaders, Vice Presidents and General Managers, who were asked to prioritise the root causes of skills shortages in their organisations.

Challenges of a Mobile Workforce
Given today’s mobile executives, companies must ensure they have the right processes and tools in place to manage potential financial exposure and risk and meet the numerous compliance requirements.

Talent Mobility: A Global Approach to Talent Management
In this article, PwC Principle, Eileen Mullaney discusses the talent mobility shift — the talent pool is no longer a headquarters or even a local talent pool, but a global talent pool.

Rise to the challenge - Human resources, critical issues, innovative solutions
The responsibilities of the HR function have changed significantly over the past decade to focus increasingly on the challenges of managing the broader human capital capabilities required to achieve and sustain a competitive advantage and global growth.

PwC Stock Compensation 2011 Assumption and Disclosure Survey
This survey presents our analysis of the 2010 year-end assumptions and disclosures for mature and high tech companies. We analyzed 114 large companies, comprising Fortune 100 companies and other large and established companies, as well as 50 high tech or emerging companies. We reviewed the public annual reports for the companies selected, specifically financial information regarding stock-based compensation plans.

The talent game: New rules for a new world
A majority of CEOs (66%) fear talent shortages will strangle their company’s growth. But no longer is it simply a matter of recruiting the best and the brightest in your home country. Developed-market talent pools are ageing, the millennial generation of workers is bringing strikingly different expectations, and growth is now being driven by far-flung emerging markets, where top talent can often name its own price.

Pension/OPEB 2011 assumption and disclosure survey
PwC's Pension/OPEB 2011 assumption and disclosure survey, presents our analysis of the 2010 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.

Managing people in a changing world: Key trends in human capital, a global perspective — 2010
Managing people in a changing world considers the impacts people are having on organizations. We explore employers’ response to the global downturn, the progress of globalization, how organizations are leading, developing and engaging their people and we discuss the influence the public is having on the people agenda. We also make some suggestions to help proactive organizations stay ahead.

Talent mobility 2020: The next generation of international assignments
The year 2020 is only a decade away, yet the way our global workforce is sourced, organised, and managed will change radically by that time. An explosion of activity in emerging markets has contributed to a significant increase in the need for companies to move people and source talent from all around the world. In this next installment of our Managing tomorrow’s people series, we explore the issue of future talent mobility in more detail.

Future pension accounting changes — implications for hospitals
This article reprinted from Healthcare Financial Management, May 2011 addresses how the proposed rules in accounting for defined benefit plans may affect hospitals’ statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements.

2011 Guide to ERISA Reporting & Disclosure
This 2011 Guide to ERISA Reporting and Disclosure was prepared by PwC’s Human Resource Services practice to help plan sponsors, plan administrators, plan trustees, attorneys and accountants comply with the reporting and disclosure requirements of the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code.

International assignment perspectives: Volume 4
This collection of thought leadership prepared by PwC's international assignment services practice is intended to help readers understand some of the critical issues facing today's globally mobile workforce. This issue provides information on permanent establishment status, deployment to or from Brazil, cost savings for assignees in Japan, mobility strategy in the engineering and construction industry, intercompany cost allocations, Code Section 121, and a roundup on the significant tax law changes from calendar year 2009.

10Minutes: Refining the pay for performance model
Executive compensation is an issue that is, and will continue to be, under a blinding spotlight. 10Minutes: Refining the pay for performance model looks at how new federal guidance refines the pay-for-performance model.

Leading the rebound: Equity compensation in the spotlight
This executive summary provides key insights from the PwC 2009 Global equity incentives survey, the sixth in the survey series. Our survey is one of the most comprehensive studies available on the design and administration of equity incentive compensation plans for multinational companies.

HR innovation
HR innovation is a collection of thought leadership articles that explore current issues requiring the attention of today’s HR professionals.

Managing tomorrow's people: How the downturn will change the future of work
This publication looks at how the decisions made by companies today, will affect their ability to sustain success in tomorrow's world. We showcase three fictitious companies in the year 2020 and how they each adopt a unique model, taking different routes to success.

2010 ERISA guide to reporting & disclosure
The guide is designed to help employee benefit plan sponsors, plan administrators, plan trustees, attorneys and accountants comply with the reporting and disclosure requirements of the Employment Retiree Income Security Act of 1974 (ERISA) and the Internal Revenue Code.

Best practices for retaining new employees: New approaches to effective onboarding
Nearly 3 out of 10 hires in America are "poor quality" hires, costing businesses immensely and creating a vast opportunity for improvement. Therefore, it is no surprise that HR professionals are constantly looking for ways to improve the quality of hire and retention time. When designed and executed properly, onboarding and hiring manager satisfaction surveys can be highly instrumental in determining effective retention strategies, and identifying the key drivers of quality hires in the first place.

Global equity compensation update
The equity compensation updates are focused on assisting our clients with strategy, design, implementation, administration, maintenance, and ongoing evaluation of domestic and international stock plans to ensure support of business objectives and recruiting and retention needs.

HRS insights
US human resource services newsletter on the latest HR issues companies encounter.

International assignment perspectives: Special alerts
International assignment perspectives is a collection of thought leadership articles that explore current issues around mobility requiring the attention of today's HR leaders and tax directors.

The right peer group for the right pay plan
Guiding principles for formulating a peer set that will withstand heightened scrutiny and promote rational pay decision making.