- Connectivity of information
- Consistency and comparability
- Strategic focus and future orientation
PotashCorp provides a strategically focused review of performance with a focus on both the future targets and how company performance ties into executive remuneration.
Initially, PotashCorp provides a review of the market factors which have impacted the business for the year-in-review and the factors which are expected to impact the coming year results, therefore providing the context for the ensuing performance discussion. Taking each strategic priority in turn, PotashCorp reviews the performance for the year highlighting the targets which were set, before providing a more forward-looking focus through the identification of the 'progress towards our goals'.
Interestingly, PotashCorp follows this discussion up with an explanation as to how the company aligns compensation with the company goals, taking each of the five strategic priorities in turn and highlighting how these are used to determine remuneration.