Our Executive Remuneration Perspective is Mercer's regular publication offering in-depth coverage of performance, measurement and reward topics. Our library allows you to browse through the list of issues and link directly to those that interest you.

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Featured here are the issues from 2009.

ER Perspective #87: Compensation committees’ ongoing dilemma: Moving from discretion to judgment

In this Perspective, we introduce a framework and process that compensation committees can customize and use to validate select decisions related to executive remuneration – specifically, incentive programs – in today’s environment, thereby moving subjective discretion closer to fact-based outcomes in the spectrum of decision making.

 Perspective #87

ER Perspective #86: Insights for 2010: Mercer executive compensation practices survey

In this Perspective, we provide insight into the survey findings, which encompass executive salary decisions, annual and long-term incentive program design, and various hot-button compensation issues.

 Perspective #86

ER Perspective #85: Assessing risk in rewards programs: New SEC rules require prompt action

This Perspective provides a framework for assessing risk in compensation policies and programs, with particular emphasis on incentive plans. Risk reviews could lead to structural changes in incentive plan design, refinements to overall rewards programs, adjustments to review and approval processes, and even elimination or consolidation of incentive plans that may have proliferated throughout the company.

 Podcast interview with authors (9:37)

 Perspective #85

ER Perspective #84: Total shareholder return: Making it work in a volatile financial world

In this Perspective, we consider how to reassess the way in which TSR is used in long-term incentive plans.

 Perspective #84

ER Update - Changes to SEC pay and governance disclosure rules affect 2010 filings

To assist companies in preparing 2010 proxy statements that comply with the new rules, the following is a summary of the changes.

 ER Update

ER Perspective #83: Compensation consultants: Selection, disclosure and conflicts of interest

This article sets forth Mercer’s point of view on the best practices for selecting a consultant (including both the process and the selection criteria), defining the appropriate role of the executive compensation
consultant and preserving the integrity of the consulting advice.

 Perspective #83 

ER Perspective #82: Executive pay disclosure – the evolution of the CD&A

In this Perspective, we share Mercer’s analysis of 100 CD&As to assess the level and evolution of disclosures during the past three years.

  Perspective #82

ER Update - SEC proposes pay and corporate governance disclosure changes for public comment

The Securities and Exchange Commission (SEC) recently proposed changes to its pay and corporate governance proxy disclosure rules, representing the first potential refinements since their overhaul in 2006. This Update provides an overview of the proposed rules and implications.

  ER Update

ER Perspective #81: Tackling the challenge of aligning pay with results

While there is no silver bullet strategy for selecting measures and performance targets, a comprehensive and rigorous approach can create a rational and defensible link between pay and results. This Perspective describes the tools and processes that companies can use to answer the following questions:

• How should we define results?

• What targets are appropriately difficult?

• How do we calibrate pay to results?

 Podcast interview with author  (4:43)

 Perspective #81

ER Perspective #80: Weathering the storm – part III: Revisiting underwater options

In this Perspective, the third in our “Weathering the Storm” series, we provide a framework for evaluating underwater options and determining if actions are appropriate. The first article in the series addressed equity compensation actions for 2009, and the second one examined broader executive program strategies to consider in the current environment.

 Podcast interview with author (7:25)

 Perspective #80

Special issue - Executive retirement benefits in tax-exempt organizations: Actions for 2009

In this Perspective, we offer Mercer's point of view on what organizations should be doing in light of these issues and events. We present a checklist of 2009 actions that tax-exempt organizations and their compensation committees or boards should take to ensure that deferred compensation arrangements not only are responsible in today's environment, but also best meet the organizations' executive talent needs.

 Podcast interview with authors (10:24)

 Special issue - April 2009

ER Perspective #79: Top 10 tips for improving CD&A disclosure

This Perspective provides tips for preparing clear and compliant disclosure of several key aspects of the CD&A based on the disclosure experience from the last two years under the SEC’s rules and considering the current economic situation. (For more information about complying with the new disclosure rules, see Mercer’s Executive Remuneration Perspective: “Preparing CD&A disclosure for 2008: Complying with the SEC staff guidance.”)

 Perspective #79

ER Perspective #78: Weathering the storm – part II: Executive compensation reconsidered 

In this Perspective, we take a step back and consider how executive compensation programs should be designed to address these shortcomings. What specific problems have been revealed by the current economic crisis, and what are the implications for executive compensation going forward?

 Podcast interview with author (7:29)

 Perspective #78