2015 Global Mobility Trends Survey Report. Mindful Mobility

Transcription

1 2015 Global Mobility Trends Survey Report Mindful Mobility

2 Contents Introduction: Mobility Today 1 This Report 3 The Talent Management Imperative: Mobility s Role for the Future 5 The Demand for a More Strategic Approach to Cost 8 The Convergence of Family and Location Challenges 12 Conclusion: A Call for Mindful Mobility 16 Survey Findings in Detail 17

3 Brookfield Global Relocation Services, LLC Brookfield Global Relocation Services (Brookfield GRS) is the leading full-service outsourcing partner of end-to-end employee relocation, assignment management and mobility consulting services for multinational organizations worldwide. We are a Premier Service company serving corporations worldwide. With the broad reaching strength of Brookfield Asset Management behind us, we offer a combination of business-to-business services unmatched in the industry. Whether expanding into new markets or considering a strategic acquisition, Brookfield GRS guarantees our attention will be focused on supporting the success of your relocating professionals through a single point of coordination, regionally located service centres and a globally integrated service structure designed to reach around the world. Brookfield GRS offers you the peace of mind that comes with guaranteed service levels, scalable resources and the convenience of one point of accountability from start to finish. To find out more, visit us at: brookfieldgrs.com Or us at: [email protected] 2015 Brookfield Global Relocation Services. All rights reserved. This book may not be reproduced, in part or in whole, in any form, or by any means, without the expressed written consent of Brookfield Global Relocation Services.

4 1 Introduction: Mobility Today We set our analysis of the data contained in this survey against the backdrop of the wider global business landscape. General industry research continues to point toward a shortage of talent with an overall uneven availability of skilled, employable resources globally. At the same time, the development of a global leadership pipeline remains a critical issue in today s business environment 1. As companies look to mobilize employees across borders, capitalize on the skills of their high performers, and develop their future leaders, the mobility of talent has never been more crucial for companies. All of this means that more than ever mobility must be ready to play a central and more mindful role in a company s global talent management strategy. universally true is that companies are continuing to expect strong cost performance from their business leaders, and mobility is no different. As companies respond to these varying economic conditions, the need for international assignments is not diminishing. In fact, 88% of respondents to the 2015 Global Mobility Trends Survey expect their international assignment population to either increase or stay the same this year. And as companies look for opportunities to expand their search for new customers in different geographies, they also continue to push into emerging markets. The global economy continues to exert a powerful influence on the way mobility is strategized and managed. As the International Monetary Fund (IMF) cut its global growth outlook for 2015 in January, economic growth remains uneven around the world 2. While the U.S. ended 2014 with an improved job market and a positive advance in gross domestic product (GDP), the Eurozone s economy has remained sluggish at best. Asia s outlook is more mixed overall. As China seeks to reorient its economy towards consumption and away from the real estate sector and shadow banking, India is now expected to outpace China in terms of growth 3. And while it is still largely unclear what the full effects of low oil prices will have on different industry sectors and geographies, what is 1 Deloitte Consulting LLP and Bersin by Deloitte, Global Human Capital Trends International Monetary Fund, Economic Outlook Update, January, International Monetary Fund, World Economic Outlook, October, 2014

5 2 In addition, compliance continues to be crucial, adding another layer of complexity for mobility. As regulatory pressures increase and governments around the world are stepping up enforcement of laws and regulations, mobility leaders must be increasingly vigilant about ensuring their programs are compliant. What is clear is that business as usual for the mobility function is not a viable option. Playing a vital role in a company s talent management strategy and maintaining cost effective, successful global programs while meeting the challenges brought on by forging into difficult markets will require a fresh approach to mobility management. This approach will need to include the high quality practical and mindful execution of mobility strategies and programs. By mindful we are suggesting that the most successful mobility programs combine a strategic direction with a practical execution and are able to leverage the maximum value from the mobility investment rather than a line by line focus on its cost. By offering strategic and innovative yet practical solutions to their company s most pressing business issues, mobility leaders will be more fully able to demonstrate its value as a business partner for the future.

6 3 This Report As we review the results of our survey, we ll examine the roles of talent management and mobility and the links between these two functions, and we ll review evidence that may support the case for a talent based approach to mobility. We ll also explore how mobility leaders are responding to cost pressures on their international assignment programs today and look at emerging evidence that some companies are taking a more strategic approach to controlling spend. We ll also take a look at the current state of measuring Return on Investment (ROI) for international assignments. Finally, we ll explore how family concerns, workforce dynamics, and emerging assignment locations are presenting mobility with opportunities to better support assignee needs, while remaining a cost savvy business partner. Along the way, we ll describe and call for a more mindful approach to mobility, one that keeps the strategic purpose of mobility as a driver and facilitator of business success at the forefront but which pairs this with a more mindful understanding of the practical aspects of mobility program success. In a function where daily tactical demands can create an unusually high level of exposure to key leadership, it is easy to devote significant resources to putting out small fires while ignoring the approaching conflagration. By describing and interpreting the trends data that our survey has identified, we hope to foster and encourage a more balanced or mindful point of view and to provide a call to action in some important areas. The Authors Gill Aldred, SGMS Director, Consulting Services +44 (0) [email protected] Diane Douiyssi, GMS Director, Consulting Services [email protected] Valerie Mercurio, CRP, GMS-T Director, Consulting Services [email protected] We would like to thank the individuals who took the time and effort to respond to our survey and to share their thoughts. We recognize that mobility leaders in today s world are extremely busy, and we greatly appreciate the generous gift of their data, views and insights. Jill Taylor, SCRP, SGMS-T Vice President, Consulting Services [email protected]

7 4 Survey Participants The 2015 Global Mobility Trends Survey (GMTS) report is the 20th annual report issued by Brookfield Global Relocation Services. The survey findings are based on responses from global mobility professionals representing 143 companies with different global mobility program sizes, industry sectors and global headquarters. The information was collected October to December 2014.

8 5 The Talent Management Imperative: Mobility s Role for the Future As the talent shortage continues to globalize and the pressing challenge for human resources becomes how to best leverage and deploy high performing employees within and across changing markets, talent management has become a growing imperative. For companies to be truly competitive, they must show dynamic leadership in the talent landscape, and mobility has a significant supporting role to play in meeting that challenge. The inherent ties between talent strategy and mobility The core components of an organizational talent strategy are those that address how to attract, develop, engage and retain talented individuals. From a mobility perspective, the most significant opportunities for alignment lie in development and engagement. Developing leadership talent with a global mindset is critical for today s companies, and leveraging international assignments as a developmental tool is a growing trend. For the first time in years, building international management experience has appeared as one of the top two reasons for sending employees on international assignments. In addition, 27% of respondents report having developmental policies in place, the highest since it became a survey question; developmental policies were the second most noted policy type companies were considering implementing in the near future.

9 9 Offering career enhancement opportunities that include going on an international assignment can also be an important part of engaging and retaining employees, especially younger ones. Millennials in particular value experiential learning and identify strongly with opportunities to travel beyond borders and gain international experience. Having a developmental career track and promoting international assignments can also be leveraged by companies as a differentiator, allowing them to brand themselves as an employer of choice in order to attract this growing segment of the workforce. The utilization of talent based tools: a significant opportunity In general, companies are not leveraging available talent based tools in a way that enhances alignment to the wider talent management agenda. In terms of ensuring that the company s high-stakes, high investment assignments start off with the best possible chance for success, any business leader would agree that sending the right individual on assignment only makes sense. Yet, 78% of respondents don t utilize any type of candidate assessment, formal or informal, for selecting individuals to go on an international assignment. For a key strategic leadership role, an employee s technical skills and experience may be paramount for success, but assessing the employee for the right mix of adaptability and global communication skills is also critical. For developmental assignments, selecting the right candidate is often less individualized and may be more about identifying high potential employees from a pool of ready, willing and able candidates for these valuable international opportunities. It is also about ensuring that the assignment is part of a well thought out career plan. Still, it is clear that much room for improvement exists: 81% of respondents noted that they don t have a candidate pool for international assignments and 82% don t have a formal career management process in place for assignees. Finally, while the averge international assignee attrition rate was reported to be at the same rate as the average company overall attrition rate (12%), one could argue that protecting the significant resources invested in these employees means that greater efforts should be made to retain them and that they should have a lower than average attrition rate. Here, again, the picture isn t much better. Eighty-six percent (86%) of respondents reported they didn t have a formal repatriation strategy linked to career management and the retention of international assignees; and nearly one-quarter (22%) reported having no initiatives at all in place to reduce international assignee attrition rates. Mobility s expanding ties to talent management Perhaps in recognition of the gaps that exist, mobility has been slowly seeking a stronger organizational alignment with talent management. When we asked participants what they were doing to prepare their company for success in the global marketplace, the second highest response was working to establish a link between mobility and talent management. Even though only a small percentage of companies reported having a direct reporting relationship to talent management, it was the highest percentage

10 7 reported since we first asked the question six years ago and has been a slowly rising trend since then. Given that obtaining a direct reporting relationship with talent management might require a corporate structure change, others are opting to pursue informal avenues of alignment. This year, 49% of responding companies indicated they have an active link to talent management in their organization. Evidence for a talent based approach to mobility Although some companies are acting to align mobility more strategically to talent management within their organizations, more have yet to do so; however, the evidence in support of making this change is compelling. First and foremost, the companies with The companies with direct reporting links to talent management have implemented processes that support a more mindful set of practices around expatriation. direct reporting links to talent management have implemented processes that support a more mindful set of practices around expatriation. For example, where this formal reporting relationship exists, significantly more companies require a statement of the assignment objectives and business justification at the outset of an international assignment than not. These companies also tend to have formal career management processes in place and measure ROI more often than those that have mobility report directly to other departments, such as compensation and benefits or shared services. What is even more noteworthy is that the companies where mobility reports into talent management that have these practices also reported better outcomes, especially in the areas of reduced assignment failure and attrition. For example, respondents who indicated they have a formal career management process for assignees reported fewer failed assignments than those that don t; and a greater percentage reported that their assignee attrition rate decreased from the prior year. If having a career management strategy in place can have a net positive effect on assignment failure and attrition rates, it is worth pursuing in order to best protect this key talent segment. The intrinsic value of international assignments Seventy-seven percent (77%) of respondents believe that having international assignment experience has real value. Companies invest significantly in international assignments, and assignees gain valuable experience, both in terms of specialized knowledge as well as leadership skills. Whether resulting in better or faster promotions, higher performance ratings or faster compensation increases, participants indicated that they believe international assignees have a clear advantage over their peers with no assignment experience. If international assignments have value to the assignees, they also represent value to the organization. While mobility is not responsible for driving the organization s overall people retention strategy, it can actively pursue initiatives designed to drive down attrition for precisely those individuals the company wants to keep the high performing, high investment employees that have been on an international assignment.

11 8 The Demand for a More Strategic Approach to Cost As the world economy steps forward and then falters through an uneven recovery, the one constant that has not changed for companies is the near universal focus on cost. Economic pressures continue to bear down on mobility and international assignment programs Seventy-four percent (74%) of respondents indicated that they had been required to reduce international assignment costs last year in response to economic pressures. This is the second highest percentage reported in over a decade. Respondents also noted that the cost of assignments is the single biggest mobility challenge that their companies face, and 98% of respondents reported that the pressure to reduce costs has increased or stayed the same over the past year. Contrary to some expectations that reactionary cost cutting would let up once companies were past the immediate aftermath of the financial crisis, the one clear constant in today s economic climate is that companies are demanding continuous improved cost performance from every segment of the company. Mobility leaders have had to get on board, identifying and implementing additional cost efficiencies throughout their programs. At the same time, the majority of international assignment programs are growing or remaining at current levels; albeit at a slower rate than we have 74% of respondents indicated that they had been required to reduce international assignment costs last year in response to economic pressures. seen in the past. Nearly half of all respondents (45%) indicated that their international assignee populations had increased in the past year, while 29% indicated that they d stayed the same. Doing more with less is a corporate mantra in most, if not all, sectors. For mobility to be a valued business partner and meet the demands for cost efficiency, it will need to move from the purely tactical focus of relying on benefit reductions and

12 9 shift to a more strategic long-term view on program efficiency that shows value. It will not be sufficient to show that costs have been cut if the net effect is corrosive. The pursuit and demonstration of value will become ever more pressing as companies compete for the scarce talent, wherever located, which will be necessary for success. Back to basics: understanding international assignment costs Given the inordinate amount of cost pressure on mobility today, it is surprising that more companies don t seem to have basic cost management practices in place. Only 62% of respondents indicated that they track costs during an assignment, and even fewer (46%) noted that a cost benefit analysis is required at the outset of an assignment. Having the data on assignment costs is the fundamental first step to being able to create holistic cost improvement strategies. Even estimating costs isn t done for all assignments. While 90% of respondents noted they prepare cost estimates, only 67% do for all assignment types. Providing the business with a minimum line of sight on the potential cost of assignments and enabling them to understand how to best leverage policy and benefit options cost effectively require an understanding of cost and cost drivers in the mobility program. Having basic financial practices in place is at the core of being a successful and savvy business partner. Instituting robust basic practices with regards to cost will allow mobility to function as a better cost steward and a more strategic business partner. Current state: what is mobility doing to drive down cost? Companies continue to address cost challenges by putting the international assignee and international assignment benefits at the center of attention. This year the top areas of focus for cost reductions are the closer scrutiny of policy exceptions and the reduction of policy provisions or monetary amounts offered to the international assignee. Like other business segments, HR and mobility teams are being required to run their programs in a more cost efficient manner. However, a narrow focus on assignees or benefits is unlikely to continue to net substantial savings. In the immediate wake of the financial crisis many companies reviewed their policies to make them more cost efficient. While it is important to keep policies fresh to ensure they stay competitive and aligned to objectives, simply being reactive and reducing benefits will not likely fundamentally bring lasting efficiencies to their programs, and worse, may actually be harmful to the achievement of wider company or mobility program objectives.

13 10 Cost pressures: are companies beginning to respond in a new light? By expanding their focus, mobility can take the lead on initiatives designed to offer different approaches to reducing spend. For example, 33% of respondents indicated they have core/optional policies in their international mobility policy suite and another 12% are considering developing these in the next one to two years. Companies may be realizing that leveraging move types as a driver for containing costs offers a more holistic approach than a line item benefit reduction. In fact, 59% of respondents noted they have one-way permanent transfer policies in place, the second highest percentage since we first asked the question. Another one-third of respondents have local plus transfer policies and nearly one-fifth have expat lite policies in place. In addition, many companies have a cadre of younger employees who volunteer for assignments. Having tiered policies targeted to employee requested transfers or designed for developmental opportunities can ensure compliance needs are met while ensuring the assignments are completed in a highly cost effective manner. Twenty percent (20%) of respondents noted they already have employee requested assignment policies in place, and another 11% indicated that they will be developing them in the near future. By using existing policies in new ways, or developing new policies designed to target specific business needs and talent pools, mobility can expand its offerings and provide flexible choices designed to target needs in the most cost effective manner possible. The elusive ROI of international assignments Despite the high cost associated with international assignments, 95% of companies don t measure international assignment ROI. As to why not, the Having tiered policies targeted to employee requested transfers or designed for developmental opportunities can ensure compliance needs are met while ensuring the assignments are completed in a highly cost effective manner. number one reason cited this year, and every year historically, is that respondents simply are not sure how to do so. Of the few companies reporting that they track ROI, 43% are financial services companies. Given that financial services organizations have traditionally been proficient at data capture and have more heavily relied on its analysis and dissemination to make day-today and long-term business decisions, this is not surprising and may provide clues toward solving the challenges inherent in measuring ROI. Companies are certainly intimidated by the mechanics of an ROI calculation, and there may be good reason for this. The survey responses indicated areas of serious inadequacy in assignment record keeping and governance that, if remediated, would go some way to helping companies get a foothold on how to formulate a

14 11 model of ROI. While determining the I in the ROI formula may be the less complex and certainly more quantifiable portion of the ROI equation, barely two-thirds of companies indicated that they actually track the basic and most transparent part of their investment in assignments their cost. When thinking about the R, a basic measurement might be that a set of assignment objectives must be defined and communicated and their progress and completion tracked. Although just over two-thirds of companies reported that defined assignment objectives were required for assignment approval, it is not clear that these are communicated to the assignee and then measured during the course of the assignment and at its end. Until some of these fundamental data collection and governance processes are in place and in robust working order, measuring ROI will remain difficult and perhaps unattainable. On one hand, it could be argued that businesses will continue to send out individuals for key assignments no matter what; therefore, putting an enormous amount of effort into devising a method to track and measure ROI might be uncalled for in a particular company. On the other hand, ROI for international assignments as a whole could represent a valuable scorecard metric for the mobility function and one that might be used to arrive at a more nuanced and strategy-friendly balance between the cost and the value of mobility. In either case, mobility leaders need to assess if this is a compelling need in their organization right now. And if it is, rather than searching for a single formulaic solution, a more productive approach might be to start discussions with senior leadership and appropriate stakeholders in order to determine the most relevant components and formulas that could be used to measure their company s ROI. Doing so will help ensure that once crafted, their ROI measurement will meet the mark. same

15 12 The Convergence of Family and Location Challenges As the push into growth markets converges with changing workforce dynamics, mobility is faced with some curious challenges. They are being asked to support their companies talent and mobility objectives in smart, cost effective ways, but they are also expected to enable businesses to move their first candidates of choice. Unfortunately, sometimes these two goals don t neatly align.

16 13 Family concerns tops list of reasons for assignment refusal Family concerns was the single most noted reason for assignment refusal. In addition, respondents cited it as the top reason for early assignment return and the third most commonly noted reason for assignment failure. In terms of family adjustment, offering additional support services, such as expanded availability of intercultural training or longer term settling-in assistance, may make sense. However, the challenge may turn out to be both ascertaining if this will truly address what families see as their most elementary concerns and determining if the business is willing to invest in the additional cost. Growing concern over spouse/ partner careers While just under half of assignees spouses/partners worked before the assignment, only 11% of those also worked during the assignment. Since many households today are dual income households, the loss of a second income and the pausing of a spouse/ partner career path is definitely a key consideration. In fact, spouse/partner career concerns came in as the second most noted reason for assignment refusal, and just over one-third of respondents indicated that spouse/partner career concerns were having an impact on their ability to attract employees for international assignments. Even when an assignment is accepted, from an adjustment perspective spouse/ partner career changes can have an impact, however indirect, on the assignment experience overall.

17 14 Mobility leaders expect the problem to get worse. Over two-thirds of respondents indicated that when looking ahead they expect spouse/partner career concerns to have even greater impact on their company s ability to attract candidates of choice. That said, a majority of companies don t provide support that specifically addresses spouse/partner employment or career concerns while on assignment, but rather focus on assistance such as language or intercultural training. Only 41% of respondents provide education/training assistance, and 35% provide career planning assistance. For many spouses/partners, going on assignment and taking a step away from a career may not simply be an adjustment or even a financial issue, but could be one that also centers on the implications for their longer-term career path. The international assignment gender gap persists Although women comprise nearly half of the global employable workforce 4, they are still underrepresented on international assignments. On average, women represent 19% of respondents international assignees. Although the number of female assignees has risen steadily over the past 20 years, and is double the amount from nearly two decades ago, companies still send significantly more men on international assignments than women. Women do, however, represent a higher percentage of assignees than the overall average in the Consumer Products and in the Healthcare and Pharmaceuticals industries (25% and 23% respectively). In addition, companies with a large volume of international assignments have a higher percentage of female assignees than average. Women are increasingly choosing to obtain what many companies consider a mandatory component of leadership development international experience. While the career advancement opportunities, as well as the rich personal development experiences that are afforded by living and working in another country, are ever more appealing to women companies will need to strive to better understand the drivers of this underrepresentation. Doing so may provide avenues to better leverage this group s skillset for international assignments and for future leadership opportunities. Given the concern about future talent shortages, it seems somewhat shortsighted not to make substantial efforts to identify and attract candidates of choice from this significant part of the global workforce. As BRIC countries remain atop emerging markets, challenges remain too As family adjustment issues remain front and center, international assignments are growing in the very locations that represent some of the most difficult assignment challenges. The top emerging markets for international assignments this year are noted as China, Brazil, and the UAE. In addition, respondents noted that the most challenging locations for both assignees and mobility program managers are Brazil, India, and China. Russia, the fourth country of the BRIC countries (Brazil, Russia, India and China) is in the top five. The twofold challenge of immigration and 4 Sapna Welsh and Caroline Kersten, Where are Women in the Expatriate Workforce? Leveraging Female Talent to Increase Global Competitiveness Society for Human Resources, January 1, expatriate-workforce.aspx

18 15 cultural adaptation overlays all locations. However, each location has its individual unique set of concerns that respondents often noted as causing issues: for example, security in Brazil, quality of life and environmental concerns in China, and governmental regulations in India. Assignees moving to what may be considered challenging locations should be carefully selected and supported. Mobility can help to address particular difficulties with additional and targeted support, if needed. The development of country supplements to global policies can help strike the balance between codifying a global policy approach while maintaining an understanding of where local practices need to differ. In terms of program management issues, the availability of local HR and other expertise can, and should be, leveraged to bring knowledge and solutions to a centralized or regional mobility function on challenges presented by specific countries. For Program Managers

19 16 Conclusion: A Call for Mindful Mobility The 2015 GMTS results clearly point to, and support, the critical need to manage talent mobility so that companies are positioned to maximize the potential opportunities at all levels of their business activity. Industry commentary on business and economic trends shows that the mobility function is frequently called to expand its focus to accommodate both a tactical remit as well as a more future-focused strategic partnering with other functions within their companies, particularly talent management. Even though mobility should be well placed to exert influence on a company s talent agenda, we ve found that companies often don t have many of the basic mobility practices in place that would fully leverage the support of that people strategy. The challenge for mobility will be to continue to innovate while bringing an upskilled level of business acumen to discussions of mobility program effectiveness that will enable them to articulate a powerful value proposition not necessarily focused on cost alone. It will be up to mobility leaders to offer solutions and develop innovative approaches to mobility practices that bring demonstrable value to the business. Mobility must be mindful about the challenges inherent in international assignments, work to attract the right candidates, and look at cost reduction as a strategy. In other words, mobility must bring a newer, more mindful approach to their practice. In this way, they may ultimately be much more successful in harmonizing these often competing objectives in this changing and complex business environment.

20 17 : survey findings in detail 2015 Global Mobility Trends Survey Report SURVEY FINDINGS IN DETAIL

21 GLOBAL BUSINESS STRATEGY 19 Source of Company Revenues 19 Global Mobility Function Reporting 19 Reasons for Not Reporting to Talent Management 20 Global Mobility Function Active Links 21 Policy and Program Decision Making Structure 21 Preparing to Succeed in the Global Marketplace 22 Assignee Population Growth Rate in Anticipated Assignee Population Growth Rate in International Assignment Objectives 23 Critical Assignment Management Challenges 24 Pressure to Reduce Assignment Costs 25 Growth in Pressure to Reduce Assignment Costs 25 Primary Areas for Cost Reduction 26 OUTSOURCING 27 Perception of Outsourcing Benefits 27 Outsourcing of International Assignment Program 27 Considering Outsourcing within Two Years 28 Outsourced Services 28 Managing the Supplier Network 29 Outsourcing Criteria 29 Satisfaction with Outsourcing 30 Supplier Performance Measurement 30 Internal Service Level Agreement 31 Internal Service Level Agreement Criteria 31 THE INT L ASSIGNEE POPULATION 32 Total Employee Population with Previous Assignee Experience 32 Current Assignee Population with Assignment Experience 32 Company Employment at Time of Assignment 33 International Assignees by Gender 33 International Assignees by Age Group 33 International Assignee Marital Status 34 Spouse/Partner Accompaniment 34 Single Status Assignments by Assignment Length 34 Spouse/Partner Employment 35 Accompanying Children 35 Dependent Parents 35 INT L ASSIGNEE SOURCES AND DESTINATIONS 36 Assignments to/from Headquarters Country 36 Intra-regional Assignments 36 Intra-regional Assignments Regional Split 36 Top International Assignment Destinations 37 Emerging International Assignment Destinations 37 Countries Presenting the Greatest Challenges for Assignees 37 Countries Presenting the Greatest Challenges for Program Managers 39 INT L MOBILITY POLICIES 41 Method of Policy Standardization 41 Policy Types Currently in Place 41 Policy Suite Structure 42 Policy Types Considered for the Future 43 Policy Suite Structure Change 44 Localization Determining Factors 45 Localization Transition Period 45 New or Innovative Programs/Policies 46 SELECTING ASSIGNEES FOR INT L ASSIGNMENTS 47 Formal Career Management Process for Assignees 47 Formal Candidate Pool 47 Criteria for Inclusion in Candidate Pool 48 Use of Candidate Assessment Tools 48 Types of Candidate Assessment Tools Used 49 Considering Candidate Assessment Tools for the Future 49 INT L ASSIGNMENT EVALUATION AND COMPLETION 50 Career Impact of International Assignment 50 Early Return from an Assignment 50 Reasons for Early Return from an Assignment 51 Reasons for Additional Time to Complete Assignments 51 REPATRIATION AND ATTRITION 52 Timing of Repatriation Discussions 52 Written Repatriation Policy 52 Repatriation Strategy Link to Career Management 53 Job Identification for Repatriating International Assignees 54 Structure for Assignment Skills Utilization 55 Total Employee Attrition Rate 56 International Assignee Attrition Rate 56 Changing Attrition Rate 57 Assignee Attrition Timing 57 Minimizing Assignee Attrition 58 International Assignment Failure 58 Causes of International Assignment Failure 59 Countries with the Highest Rates of Assignment Failure 59 EVALUATING RETURN ON INVESTMENT 61 Formal Measurement of Return on Investment (ROI) 61 Principal Reasons for Not Measuring ROI 62 Consideration of ROI Measurement Set Up 63 ROI Calculations 64 Measures Factored Into ROI 64 International Assignments ROI Rating 65 Initiatives to Improve ROI 65 COST ESTIMATING, TRACKING AND COMPARISONS 66 Statement of International Assignment Objectives 66 Assignment Approvals Process 66 Assignment Cost-Benefit Analysis 67 Assignment Cost Estimates Preparation 67 Assignment Cost Tracking 67 Comparison of Estimated and Actual Assignment Costs 68 COMPENSATION 70 Approach to Long-term International Assignment Compensation 70 Approach to Short-term International Assignment Compensation 72 Managing Exchange Rate Fluctuations 73 Cost of Living Allowance Adjustment 74 FAMILY-RELATED INT L ASSIGNEE ISSUES 75 Critical Family Challenges 75 Reasons for International Assignment Refusal 75 Spouse/Partner Assistance 76 Current Impact of Spouse/Partner Employment on Assignment Acceptance 77 Future Impact of Spouse/Partner Employment on Assignment Acceptance 78 Assistance for Elderly Family Members 78 Types of Assistance for Elderly Family Members 79 INTERCULTURAL PREPARATION 80 Intercultural Training Availability 80 Intercultural Training Availability Criteria 80 Intercultural Training Program Eligibility 81 Mandating Intercultural Training 81 Use of Media-based and Web-based Intercultural Training 82 Primary Purpose of Media-/ Web-based Intercultural Training 82 Value of Intercultural Training for International Assignee Success 83

22 19 : global business strategy GLOBAL BUSINESS STRATEGY Source of Company Revenues Percentage of company revenue generated outside the headquarters country. Inside HQ country : 44% Historically, 44% of revenues were generated outside of respondents headquarters country. Global Mobility Function Reporting Which department does mobility report to within your company structure? Compensation & Benefits 46% Outside HQ country : 56% Human Resources 36% Talent Management 7% Shared Services 1% Other 10% The corresponding historical averages were Compensation and Benefits 40%, Human Resources 48%, Talent Management 5%, with no prior response for Shared Services. Verbatim Comments: Global Mobility Function Reporting/Other Compensation and Shared Services.HR Programs and Standards.Reward team within HR.Global human resources.compensation.global total rewards.global reward.rewards.split between HR and Tax.International insurance.legal.it s split; I am responsible for policy, process and I report to HR, the team that handles day to day mobility reports to Shared Services.Compensation and Mobility.Part of Reward & Employee Engagement, which is part of International HR

23 Reasons for Not Reporting to Talent Management Select the description that most closely matches the reason why mobility does not report into Talent Management within your company structure. Mobility and Talent Management have an informal active relationship Mobility has not attempted to develop a relationship/reporting structure to Talent Management Mobility has attempted to develop a relationship/reporting structure to Talent Management but has been unsuccessful to date Talent Management function does not exist within the company structure Other This is a new question in the report this year so historical data is not available. 14% 9% 8% 14% 56% Those who do not report to Talent Management. global business strategy : 20 Verbatim Comments: Reasons for Not Reporting to Talent Management/Other Decision to be under HR. Talent Management is a new function and mobility has not yet been integrated. Mobility has strong linkage with Talent. Both departments actively cooperate but have different reporting lines. Do not hire for outside assignments. Mobility is a more technical expertise. We partner with Talent Management/ Staffing. Mobility did not exist at the corporate level until this year, we are actively building relationships, but not there yet. We are currently working on developing this. Because of a recent merger and reduction in workforce talent management is not an integral part of global mobility. Currently developing a Talent Management department. Different organizational structure. Mobility and Talent have a structured relationship. Talent Management and Mobility are both part of HR. They re both different teams and interact whenever needed. Talent Management is new to our organization and focuses on higher levels only at this time.. Both Mobility and Talent Management are part of HR function. We have not yet made the linkage at our company.

24 21 : global business strategy Global Mobility Function Active Links Other than the department mobility reports to, which departments does mobility have active links to within your company structure? Human Resources Compensation & Benefits Talent Management Shared Services Other 18% 41% 49% 60% 74% Respondents provided multiple answers The corresponding historical averages were Human Resources 85%, Compensation & Benefits 64% and Talent Management 52%, respectively with no prior response for Shared Services. Verbatim Comments: Global Mobility Function Active Links/Other Local payroll. Finance/payroll. Finance. Tax and Legal Legal. Legal, tax, payroll. International business development. Finance, payroll, global equity HR information systems & data management. Corporate Tax. Operations. It is part of the Compensation & Benefits, Resourcing and Employee Services. Payroll. Finance. Finance, Legal, Travel and Management. None yet - developing but nothing strong at this point Policy and Program Decision Making Structure Select the level at which your relocation/assignment policies and program decisions are made. Global 87% Regional 8% Business Unit 6% Historically, the percentages were 86% globally, 8% regionally and 6% by business unit.

25 Preparing to Succeed in the Global Marketplace Select the top initiatives your company is undertaking to ensure your mobility program is positioned for success in the global marketplace. Evaluating assignment policy and programs to ensure they are aligned with the company's business objectives Establishing a link between Mobility and Talent Management Planning for long-term career paths Identifying a pool of qualified potential candidates Establishing criteria for measuring assignment success Requiring completion of at least one assignment as a condition of executive management advancement Requiring participation in intercultural awareness programs Other 7% 4% 4% 1% 11% 10% 27% 37% The corresponding historical averages were evaluating assignment policy and programs to ensure they are aligned with the company s business objectives 42%, establishing a link between Mobility and Talent Management N/A (no prior response), planning for long-term career paths 18%, identifying a pool of qualified potential candidates 21%, establishing criteria for measuring assignment success 12%. global business strategy : 22 Verbatim Comments: Preparing to Succeed in the Global Marketplace/Other Looking at a Global Leaders initiative that would require international experience. Metrics; cost effectiveness. We will now have a team of Developmental Advisory Service Managers who will assist with the goals and objectives for our Assignees who will be on assignment specifically to accelerate development. This will ensure alignment on G&O and periodic check in to ensure the objectives are being met.. New developmental policy to support business needs and develop talent within. Internal education of business leaders and HR to make mobility strategic. Leveraging our vendors to ensure the proper support is in place to facilitate business objectives.. Aligning with best in class programs and the way we do business. Language tuition. Workforce planning

26 23 : global business strategy Assignee Population Growth Rate in 2014 Compared to 2013, in 2014 has the number of international assignees in your company increased? Increased Decreased Stayed the same 26% 25% 29% 28% 45% 47% Historically, 47% of respondents reported an increase in the number of international assignees over the prior year, 23% cited a decrease and 29% stated there was no change. Anticipated Assignee Population Growth Rate in 2015 In the year 2015, do you believe that the number of international assignments in your company will increase? Increase Decrease 12% 16% 43% 40% Stay the same 45% 44% The expected increase was lower than historical average, which was 53% of respondents reporting increase. Historically, 13% expect the number to decrease and 33% expect no change. International Assignment Objectives Select the primary objectives for sending employees on assignment. Fill a skills gap (managerial skills) Build international management experience/career development Fill a skills gap (technical skills) 28% 23% 21% Develop local business relationships Launch new endeavors Technology transfer Transfer corporate culture Other 9% 9% 7% 3% 0% The corresponding historical averages for the top three choices were: fill a technical skills gap 24%, fill a managerial skills gap 23% and build international management experience/career development 18%.

27 Critical Assignment Management Challenges Select the most challenging international assignment management issues your company faces. Cost of assignment Compliance Career management during assignment Finding suitable candidates for international assignments Inability to use experience upon repatriation Assignee adjustment to new environment Complex administration program Managing policy exceptions Concerns about children's education Concerns about security (terrorism and natural disasters) Insufficient mobility team resources Measuring return on investment Retention of repatriating employees 6% 6% 5% 5% 4% 3% 3% 3% 3% 2% 11% 23% 22% global business strategy : 24 Reluctance of employees to relocate Inefficient administration processes inplace Inflexible international assignment policies Lack of mobility technology Spousal/partner dissatisfaction Intercultural understanding Other 2% 1% 1% 1% 1% 0% 0% Cost of assignment was historically the most commonly cited challenge, followed by finding suitable candidates for international assignments, managing policy exceptions and career management during assignment. Verbatim Comments: International Assignment Management Challenges Critical to Companies Career path once the assignee returns from assignment. Many feel that they receive a lower or equal position when they return but they expected to get a promotion when returning.. Attract candidates to more difficult destinations. Tax impact on expatriates personal monetary life. Policy adaptation to these impacts, especially related to costs.. Business education regarding engagement of Global Mobility to support business objectives (eliminating stealth assignments). Alignment for global benefits until recent changes. Lack of planning and linkage with talent management

28 25 : global business strategy Pressure to Reduce Assignment Costs In response to business and economic conditions that may be affecting your company, has there been an effort to reduce international assignment costs? No : 26% Yes : 74% Historically, 65% of respondents indicated that they were under pressure to reduce cost of international assignments. Growth in Pressure to Reduce Assignment Costs Increase in the pressure to reduce costs in comparison to a year ago. Increased 63% Decreased 2% Stayed the same 35% Those where there has been an effort to reduce international assignment costs Historically, 69% of respondents indicated that their companies have increased pressure to reduce costs, 6% reported a decrease in pressure and 25% reported that the pressure to reduce costs has remained the same.

29 Primary Areas for Cost Reduction Select the primary areas of focus for cost reductions. Closer scrutiny of policy exceptions Policy provisions (or amounts) offered to assignees Closer scrutiny of supplier fees Increased reliance on assignee localization Increased reliance on local hiring Closer scrutiny of the assignment's tax ramifications Increased reliance on short-term assignments More care selecting a candidate Increased use of assignees from lower cost economies Other 0% 8% 16% 10% 10% 6% 3% 0% 25% 23% Those where there has been an effort to reduce international assignment costs Historically, the top five areas for cost reduction were: policy provisions (or amounts), more care selecting a candidate, closer scrutiny of policy exceptions, closer scrutiny of supplier fees and increased reliance on local hiring. global business strategy : 26

30 27 : outsourcing OUTSOURCING Perception of Outsourcing Benefits Select the top benefits of an outsourced program. Better compliance Ability to identify/collect assignment costs Ability to fund/make payments in multiple currencies/locations Obtain specialized expertise Better supply chain management Better service quality 17% 15% 14% 10% 9% 9% Better reporting capabilities Reduce costs Reduce headcount Consistent application of policy provisions Process improvement Other 3% 3% 0% 9% 7% 4% Those who currently outsource the administration of their international assignment program In the 2014 report, the top five benefits were ability to identify/collect assignment costs 21%, better compliance 13%, consistent application of policy provisions 12%, better reporting capabilities 10% and obtain specialized expertise 10%. Outsourcing of International Assignment Program Do you currently outsource the administration of your international assignment program? Yes : 34% No : 66% Historically, 35% of respondents indicated that they outsource their international assignment program administration.

31 Considering Outsourcing within Two Years Are you considering outsourcing your international assignment program administration in the future? No : 85% Yes : 15% outsourcing : 28 Those who do not currently outsource the administration of their international assignment program Historically, 18% were considering outsourcing within two years. Outsourced Services Which services do you currently outsource, plan to outsource, or have no plans to outsource. Policy consulting 42 % 14 % 44 % Program administration 20 % 19 % 61 % Supplier management 32 % 7 % 61 % Financial management (expenses, invoicing, payment & tracking) 22 % 15 % 63 % Payroll administration 58 % 12 % 31 % Compliance (tax, social security, immigration) 3 % 5 % 92 % No Plans to Outsource Plan to Outsource Currently Outsource Those who currently outsource or consider outsourcing their assignment program administration Historically, compliance was the most outsourced area of global mobility, followed by financial management, supplier management and program administration.

32 29 : outsourcing Managing the Supplier Network Please select the description that most closely describes how you manage your supplier network (i.e. destination services, visa and immigration, household goods, intercultural services, language training, etc.). Use a mix of internal management and outsourced providers Manage each supplier internally Outsource all management of suppliers to a single, global provider Outsource all management of suppliers to multiple/regional providers 5% 21% 39% 35% Other 0% The corresponding percentages in the 2014 report were mix of internal management and outsourced providers 35%, managing each supplier internally 36%, outsourcing all management of suppliers to a single, global provider 22% and outsourcing all management to multiple/regional providers 7%. Outsourcing Criteria Select the most important criteria in selecting a service provider. Assignee satisfaction Geographical reach Global employee mobility experience Ability to control/reduce cost Pricing of services Technological capabilities Management of suppliers Service philosophy Expense management system General reputation Size/financial stability of service provider Other 22% 17% 13% 13% 9% 6% 5% 5% 5% 3% 3% 0% Those who currently outsource or consider outsourcing their assignment program administration Historically, the top three choices were global employee mobility experience, pricing of services and ability to control/reduce cost.

33 Satisfaction with Outsourcing Are your expectations regarding the administration of your outsourced program being met? Exceeded : 7% Not being met : 13% Being met : 80% outsourcing : 30 Those who currently outsource the administration of their international assignment program Historically, for 84% of the respondents who outsourced all or part of their international assignment programs, expectations were being met or exceeded. Supplier Performance Measurement How do you formally measure your suppliers performance? Annual or other regular meetings to review performance Service Level Agreements (SLA) and/or Key Performance Indicators (KPI) Assignee satisfaction survey 70% 69% 64% Mobility department satisfaction survey 25% Audit of supplier's financials/process/administration Business/management satisfaction survey 12% 10% No formal measurement 15% Other 0% Respondents provided multiple answers The question was asked differently in the report this year so historical data is not available.

34 31 : outsourcing Internal Service Level Agreement Does the international mobility function in your company have an internal service level agreement with the business units? Yes : 13% No : 87% Historically, 29% of respondents international mobility function had an internal service level agreement with the business units. Internal Service Level Agreement Criteria How is your mobility department s performance formally measured internally? Assignee satisfaction survey 35% Measurement of responsiveness ( , calls, initiation, document preparation, etc.) 19% Business/management satisfaction survey 13% Supplier input/survey 9% Measurement of actual vs. budgeted assignment expenses 9% Do not formally measure 53% Other 6% This is a new question in the report this year so historical data is not available. Respondents provided multiple answers

35 THE INTERNATIONAL ASSIGNEE POPULATION Total Employee Population with Previous Assignee Experience Estimate the percentage of your total employee population with a previous international assignment experience. 0-5% 6-10% 11-15% 16-20% 21-25% 26-30% 31-35% 36-40% 41-45% 46% & over 2% 1% 2% 0% 4% 4% 9% 17% 13% 48% In the 2014 report, 51% of respondents reported that 0-5% of their employees had previous international assignment experience and 22% reported that 6-10% of their employees had previous international assignment experience. Current Assignee Population with Assignment Experience Estimate the percentage of your current international assignee population with a previous international assignment experience. 0-5% 29% international assignee population : % 19% 11-15% 16-20% 21-25% 26-30% 31-35% 36-40% 41-45% 46% & over 7% 9% 8% 4% 8% 3% 8% 4% In the 2014 report, 23% of respondents reported that 0-5% of their current international assignees had previous international assignment experience and 16% reported that 6-10% of their current international assignees had previous international assignment experience.

36 33 : international assignee population Company Employment at Time of Assignment Estimate the percentage of your current international assignees who were current employees prior to the assignment. Current Employees : 92% New Hires : 8% Historically, 87% of current international assignees were employed by the company at the time of assignment. International Assignees by Gender Estimate the percentage of your current international assignees by gender. Female : 19% Historically, 17% of international assignees were female. Male : 81% International Assignees by Age Group Estimate the percentage of your current international assignees by age group. 20 to 29 years old 11% 30 to 39 years old 35% 40 to 49 years old 36% 50 to 59 years old 15% 60+ years old 2% The historical averages were 20 to 29 years old 12%, 30 to 39 years old 33%, 40 to 49 years old 35%, 50 to 59 years old 16% and over 60 years old 3%.

37 International Assignee Marital Status Estimate the percentage of your current international assignees by marital status. Single men : 18% Married/partnered women - same sex : 1% Married/partnered women - opposite sex : 11% Single women : 8% Married/partnered men - same sex : 3% Married/partnered men - opposite sex : 59% The historical averages were 61% for married/partnered men, 10% for married/partnered women, 20% for single men and 8% for single women. Spouse/Partner Accompaniment Estimate the percentage of married/partnered international assignees that go on assignment on single status (without spouse/ partner). Without spouse/partner : 20% With spouse/partner : 80% international assignee population : 34 Historically, 81% were accompanied by their spouse/partner during assignment, while 19% were not. Single Status Assignments by Assignment Length Estimate the percentage of single status assignments by assignment length (short-term vs. long-term assignment). Long-term assignments (1 year or greater) : 45% Short-term assignments (3 to 12 months) : 55% This compares to the historical averages of 43% for long-term assignments (1 year or longer) and 57% for short-term assignments (3 12 months).

38 35 : international assignee population Spouse/Partner Employment Estimate the percentage of spouses/partners according to their employment situation. Spouse/partner works neither prior to nor during the assignment : 37% Spouse/partner works both prior to and during the assignment : 11% Spouse/partner works during the assignment only : 4% Spouse/partner works prior to the assignment only : 48% Historically, 47% of spouses and partners were employed before the international assignment only, 10% were employed during the assignment only, 13% were employed both before and during the assignment and 30% were not employed before and during the assignment. Accompanying Children Estimate the percentage of your current international assignees with accompanying children. Without children : 48% With children : 52% Historically, 54% of international assignees had children accompanying them during an assignment. Dependent Parents Estimate the percentage of your current international assignees with an accompanying dependent parent. With a dependent parent : 2% Without a dependent parent : 98% In the 2014 report, 6% of international assignees had dependent parents accompanying them.

39 INTERNATIONAL ASSIGNEE SOURCES AND DESTINATIONS Assignments to/from Headquarters Country Estimate the percentage of your international assignments to/from the headquarters country. Relocated to/from non-headquarters country : 43% Historically, 56% were relocated to or from the headquarters country. Relocated to/from headquarters country : 57% Intra-regional Assignments Estimate what percentage of your international assignments in 2014 were intra-regional (cross border within a region). Outside of region : 69% Historically, 28% of international assignments took place within a region. Intra-regional Assignments Regional Split Estimate the percentage of your intra-regional assignments by region. Within APAC : 28% Within a region : 31% Within Americas : 27% international assignee sources and destinations : 36 Within EMEA : 44% The historical averages were EMEA 46%, Asia-Pacific 29% and the Americas 26%.

40 37 : international assignee sources and destinations Top International Assignment Destinations Select three countries which were the top international assignment destinations for your company in United States (1) 23% India (NA) 2% Belgium (NA) 2% China (2) 12% Switzerland (7) 2% Italy (NA) 1% United Kingdom (3) 11% Brazil (12) 2% Netherlands (9) 1% Singapore (4) 7% Japan (15) 2% Russia (14) 1% Germany (5) 4% Mexico (18) 2% Nigeria (NA) 1% Hong Kong (6) 4% U.A.Emirates (10) 2% Philippines (NA) 1% France (NA) 2% Canada (8) 2% South Africa (17) 1% (Ranked showing percent of companies identifying them; last year s rank in parentheses) The United States, China and the United Kingdom have been among the top three destinations since the 2000 report. The United Kingdom has been cited in every report. Emerging International Assignment Destinations Select three countries which emerged as new international assignment destinations for your company in China (2) 6% Chile (15) 3% Philippines (NA) 2% Brazil (1) 5% Indonesia (8) 2% South Africa (4) 2% U.A. Emirates (7) 5% Italy (NA) 2% Taiwan (NA) 2% Malaysia (9) 4% Australia (NA) 2% France (16) 2% Mexico (NA) 4% Germany (NA) 2% Angola (14) 2% Spain (NA) 3% India (3) 2% Colombia (NA) 2% United States (5) 3% Korea, South (6) 2% (Ranked showing percent of companies identifying them; last year s rank in parentheses) Mexico, Spain, Italy, Australia, Germany, Philippines, Taiwan and Colombia did not appear in the top 20 ranking of emerging destinations in the 2014 report. Countries Presenting the Greatest Challenges for Assignees Select three countries which produced the greatest assignment challenges for international assignees in China (1) 15% United States (4) 3% Switzerland (NA) 2% Brazil (2) 10% Japan (NA) 3% U.A.Emirates (15) 2% India (3) 6% Indonesia (8) 2% Colombia (11) 2% Argentina (5) 5% Ukraine (NA) 2% Iraq (NA) 2% Russia (6) 5% Angola (16) 2% United Kingdom (7) 2% Mexico (18) 3% Malaysia (NA) 2% Philippines (NA) 2% (Ranked showing percent of companies identifying them; last year s rank in parentheses) China and India always have been among the top seven destinations presenting the greatest assignment challenges for international assignees. With one exception (when it was ranked in second place), China has always been cited as the most challenging destination for international assignees. Japan, Ukraine, Malaysia, Switzerland, Iraq and Philippines did not appear in the top 20 destinations presenting the greatest challenges for international assignees in the 2014 report. Verbatim Comments: Countries Presenting the Greatest Challenges to International Assignees Algeria: Challenging to clarify requirements and the why wait for immigration...very LONG immigration process... Hardship country...obtaining accord de principe. Angola: Because of social problems...visa process is too long, and too bureaucratic...infrastructure, security... Security and entertainment

41 Argentina: Currency issues...delays in permits... Economic situation...exchange rate fluctuations... Currency restrictions...bureaucracy...inflation, economic situation...living standard, security, inflation...currency restrictions...economic situation (inflation) Australia: Benefits and pension Bangladesh: Currency issues Benin: Security and entertainment Brazil: Immigration delays and complexities... Immigration & split payroll... Infrastructure...Immigration delays... Security & price...time to obtain immigration... Visa application process; absence of existing company infrastructure...high criminality...split payroll...tax implications...high cost of living (housing)...safety Brunei: Permits, cost Burma (Myanmar): Limited providers...lack of information Canada: Change of immigration process...difficulty at border crossing Chile: Emerging country and security...housing... Bureaucracy China: Living conditions...pollution issues... Work authorization...delays in immigration affect shipment...health concerns, spouse career... Housing, transportation, environment...pollution and immigration...air pollution...quality of life, mainly pollution worries...costs, cultural differences... Health concerns...culture, visa, tax...social security, immigration and taxation (uncertainty of the rules)... Culture...Environmental...Pollution worsening...high tax...environment...cultural differences - medical facilities...health issues...pollution, cost...immigration hurdles...cultural & environmental aspects...outside of tier 1 cities - schooling difficult to find for families...poor air quality Colombia: Safety...Security, currency fluctuations Congo, Democratic Rep.: Lack of data and new destination with no infrastructure or network Cote d Ivoire: Safety Czech Republic: Obtaining visas Egypt: Security situation Ethiopia: Compliance Fiji: Compliance France: Cultural differences...accommodation and language Germany: Benefits and pension Ghana: Economic situation Hong Kong: Poor air quality Hungary: Bureaucracy India: Difficult to live there - particularly for women... Delivering benefits, tax issues...housing availability near job site...hardship location, lack of good accommodation...complexity of relocation/lack of infrastructure...cultural differences...living conditions... Cultural and distance aspects...poor living conditions... Governmental regulations Indonesia: Hardship...Cultural differences - housing... Iraq: Security...Danger with growth of ISIS Israel: War and unrest...remote location Italy: Immigration & housing...immigration & split payroll Japan: Cost of living...due to the cultural aspect... Housing recommendation much higher than business willing to pay. Expat in more local housing not expat community...housing...different culture = spousal acceptance...weather Kazakhstan: Laws changing frequently...currency instability, hardship location Korea, South: Cultural alignment Kuwait: Lack of data and new destination with no infrastructure or network Liberia: Ebola Libya: Security situation...political instability Luxembourg: Limited temp housing supply Malaysia: Climate/rainy season...cultural differences Mexico: Complex tax issues...safety and security... Immigration, housing challenges...personal security...safety concerns...change of documentary requirements...hardship Namibia: Work permit renewal difficulty Nigeria: Political instability, Crime, Ebola...Security and entertainment Papua New Guinea: Lack of data and new destination with no infrastructure or network Peru: Immigration timeline...logistical difficulties in registration and deregistration Philippines: Health insurance issue due to existing conditions...constantly changing rules, immigration, etc...visa and migration timelines Poland: Immigration/visa process...immigration challenges Russia: Working and living conditions...tax system... Exchange rate fluctuations...difficult location...currency devaluation, administrative burden...exchange rate fluctuations...economic situation...living conditions... Changing legislation...political climate Saudi Arabia: Cultural differences Sierra Leone: Ebola outbreak in Sierra Leone and surrounding countries Singapore: More pressure on costs; tendency to use local plus assignments...changes to visa and migration...high housing costs South Africa: Security/crime...Visa...Dangerous region with high criminality Spain: Cost of living and visa issues for employee moves...obtaining work visa Sri Lanka: Quality of living...civil war some years ago and difficult culture for expats Swaziland: Immigration & Visa international assignee sources and destinations : 38

42 39 : international assignee sources and destinations Switzerland: Availability of housing...setting up payments to be made from the company rather than individual...culture differences Tanzania: Immigration & Visa Turkmenistan: Working on client s site without support Uganda: Safety Ukraine: Currency devaluation, administrative burden...political instability and exchange rate fluctuations...working and living conditions...economic situation United Arab Emirates: Quota system...cultural aspect...cultural challenges...housing...rapid increase in housing prices United Kingdom: Immigration...Benefits...Housing requirements...cultural assumptions that it is just like the U.S. United States: Work authorization H-1B lottery... Understanding healthcare...double taxation... Benefits...Work authorization...tax implications for assignees...housing requirements in specific states Venezuela: Currency restrictions and high inflation Venezuela: Inflation, life style, economic and political situation Countries Presenting the Greatest Challenges for Program Managers Select three countries which produced the greatest assignment challenges for program managers in China (1) 11% Hong Kong (NA) 3% Philippines (NA) 2% Brazil (2) 11% Mexico (NA) 3% Australia (NA) 2% India (4) 7% Canada (7) 2% Singapore (16) 2% Russia (5) 6% Venezuela (20) 2% Ukraine (NA) 2% United States (3) 5% Angola (NA) 2% Malaysia (NA) 1% Argentina (6) 5% Colombia (11) 2% United Kingdom (15) 4% Indonesia (14) 2% (Ranked showing percent of companies identifying them; last year s rank in parentheses) With one exception (the 2010 report), China has always been cited as the most challenging destination for program managers. China and India have been among the top six destinations that presented the greatest challenges to program managers since the 2003/4 report. Hong Kong, Mexico, Angola, Philippines, Australia, Ukraine and Malaysia did not appear in the top 20 destinations presenting the greatest challenges for program managers in the 2014 report. Verbatim Comments: Countries Presenting the Greatest Challenges for Program Managers Algeria: VERY LONG immigration process... Angola: Localization mandates, tedious/long visa protocols, schooling and related benefits for residents...because of diseases and social problems Argentina: Inflation and currency issues...economic situation...foreign exchange fluctuation...currency restrictions/payroll complications...high inflation, expensive expatriation, hard for the employee to adapt...political and economical situation limits the assignment program...economic situation (inflation) and exceptions administration...currency restrictions Australia: Benefits, pension, distance of relocation... Work Permit restrictions...changes to LAFH rules... Immigration and tax changes Bangladesh: Security concerns...currency and payment issues Brazil: Immigration delays and complexities... Immigration & split payroll...compensation package and COLA...Visa...Complex legislation...challenging environment with housing...immigration delays and requirements...complex immigration process... Visa application process; absence of existing company infrastructure...very expensive country... Immigration, regulations on recharging...brazilian laws and regulations...local labour legislation requirements...split payroll...immigration...regulatory requirements...currency instability, crime risk Burma (Myanmar): Housing situation Canada: Compliance with wage reporting/tax withholding...immigration rules...taxation issues... Taxes China: Health and environment makes it difficult to get assignee to agree to go on assignment to China... Pollution and housing budget issues...work visa... Immigration...Billing...Cost and taxes...dependent family did not want to stay...culture and shipping... Hardship in 2nd tier cities...pollution (air and water) quality of food, language...continued payroll/tax issues...assignee expectations above policy...strict

43 financial regulations...air pollution...social security, immigration and taxation...immigration challenges... Employment and tax regulations...immigration... Health issues...schools Colombia: Difficulty in finding data, cost of expats benefits, lack of clarity on immigration procedure... Legislative requirements...economic market to the industry and local taxes policies Congo: Tedious/long visa protocols, restrictions on nationalities Cote d Ivoire: Difficulty in finding data, cost of expats benefits Cuba: Administrative burden, country specific complexity. Czech Republic: Documents required and steps involved Denmark: New rules for hiring labor France: Struggle with culture, language...the number of assignees Hong Kong: School enrolment difficulty...housing and taxes...housing budgets - employees wanted higher budgets India: Challenges around benefits...scarce housing... PE risk...continued payroll/tax issues...lack of good accommodation, bureaucracy...complexity of relocation/lack of infrastructure...payroll...internal recruitment to this destination...employees hesitant to take assignment in India...Extensive requirement for documentation, living conditions, adaptability for assignees...payroll...financial regulations Indonesia: Legal challenges...visa application process...difficult to attract new talent because of hardship...limited resources if relocating with children Israel: Safety concerns...safety of assignee Italy: Immigration & housing Japan: Cost scrutiny by host country...housing Kazakhstan: Laws changing frequently...foreign exchange instability - having to monitor this and amend assignee compensation Korea, South: Cultural alignment... Kuwait: Lack of data and new destination with no infrastructure or network Libya: Political instability and high location allowance requests Malaysia: Many short term-assignments/visa/ immigration issues Mexico: Lack of knowledge/internal expertise to deal with expat s queries & response time from consultants was slow ( manana )...Safety and security... Immigration, housing challenges...government bureaucracy Morocco: Compensation structure Nigeria: Difficult location Panama: Payroll challenges Papua New Guinea: Lack of data and new destination with no infrastructure or network Peru: Logistical difficulties in registration and deregistration Philippines: Suppliers, visa timelines and requirements...health insurance issue due to existing condition...changes to immigration, paper driven country, very hard to accomplish goals, etc. Poland: Immigration/visa process...immigration challenges Romania: Bureaucracy Russia: Immigration... Visa, payroll, tax issues... Very bureaucratic...tax system...package updates according to exchange rate fluctuations...currency devaluation, administrative burden, etc...exchange rate fluctuations...changing legislation...foreign exchange instability, security...political climate Saudi Arabia: A lot of cultural differences compared to the rest of the regions in which we operate Singapore: Very high housing cost...alignment to visa changes...cost of living South Africa: Visa topics...get expats to stay...pe risk Spain: Providing the right documentation required for the visa Sweden: Very expensive due to high tax pressure Tanzania: Immigration & Visa Thailand: Immigration issues Turkey: Issues with social security & running shadow payroll Ukraine: Currency devaluation, administrative burden...political instability, exchange rate fluctuations and not attractive host destination...situation between Ukraine and Russia United Arab Emirates: Unrest in Bahrain...Housing United Kingdom: Tax compliance...volume, esp. from developing world with little experience living in west...benefits...volume...housing...housing and taxes...dependent education United States: Visa restrictions...tax issues... State tax and double taxation...work authorization H-1B lottery...visa processes...benefits...work authorization...tax implications for assignees... Housing Venezuela: Currency restrictions and high inflation... High inflation, expensive expatriation...immigration, economy...foreign exchange fluctuation international assignee sources and destinations : 40

44 41 : international mobility policies INTERNATIONAL MOBILITY POLICIES Method of Policy Standardization Method of international assignment policy standardization used by your company. Other : 2% Business Unit : 2% Regional : 6% Global : 90% The ranking sequence has been the same in all previous reports. Historically, the top three corresponding percentages were 74% global, 16% regional and 3% business unit. Verbatim Comments: Method of Policy Standardization/Other Generally global but it depends on the BU requests.global and Regional.No standard policy determined as yet Policy Types Currently in Place Select the types of international mobility policies your company currently has in place. Long-Term Assignments 98% Short-Term Assignments Localization One-way Permanent Transfers Local Plus Transfers Extended Business Travel Commuter Assignments Developmental Assignment Employee Requested Rotational Assignments Expat Lite Graduate Fly In Fly Out Other 34% 32% 31% 27% 20% 18% 18% 15% 5% 3% 60% 59% 91% Policy Types Defined Long-term Assignment Short-term Assignment Localization One-way Permanent Move Local Plus Transfer Extended Business Travel Commuter Assignment Development Assignment Employee Requested Rotational Assignment Expat Lite Graduate Fly-In Fly-Out 1 year or greater 3-12 months conversion away from international assignee status to host terms permanent move to host terms permanent move to host terms plus some assignment terms less than 3 months assignee commutes between home and host location provide career development opportunity reduced benefits to accommo date employee s personal request sequential assignments for training opportunity reduced benefits typically for cost savings recent graduate for development opportunity designated work period in host location followed by designated rest period in home location Respondents provided multiple answers The respective historical averages of international mobility policies were long-term assignment 98%, short-term assignment 86%, localization 48%, one-way permanent transfers 49%, local plus transfers 35%, extended business travel 38%, commuter assignments 30%, developmental assignments 21%, rotational assignments 17%, graduate assignments 11%, graduate assignments 7% and other 9%.

45 Verbatim Comments: Policy Types Currently in Place/Other Extended Business Trip Guideline (between three to six months).global expat.short Term Assignments are 2-12 months; Frequent Crossborder Travelers; International New Hires; Status of Policy Suite Structure Select the descriptions that represent the structure of your international mobility policy suite. Suite of policies that apply to all employees (single long-term, single short-term, etc.) Core/optional (core required provisions that apply to all employees and additional optional provisions based on need/approval) Segmentation based on employee level (provisions based on "Executive", "Management", "Staff", "New Hire", etc.) Segmentation based on business reason (provisions based on"strategic", "Operational", "Developmental", etc.) Segmentation based on region/geography (provisions based on specific region or geography) Lump Sum (one time/inclusive payment to cover all assignment/relocation expenses) Other Forces Agreement assignments. Developmental, project and strategic assignments. Assignment is any travel 31 days or more. Each category is divided into long-term and short term. 6% 3% 16% 11% 17% 33% 72% international mobility policies : 42 Respondents provided multiple answers This is a new question in the report this year so historical data is not available. Verbatim Comments: Structure of International Mobility Policy Suite/Other Segmentation based on business activity/function. Segmentation based on length of assignment. Nothing in place. Try to administer policies - but can be some modifications based on circumstances

46 43 : international mobility policies Policy Types Considered for the Future Select the types of international mobility policies you are considering to develop/implement in the future. Localization Extended Business Travel Developmental Assignment Local Plus Transfers Expat Lite Commuter Assignments Short-Term Assignments Graduate Long-Term Assignments One-way Permanent Transfers Rotational Assignments Employee Requested Fly In Fly Out Not considering any future policy development Other 2% 14% 12% 12% 27% 24% 21% 16% 15% 14% 11% 11% 8% 24% 22% Respondents provided multiple answers Policy Types Defined Long-term Assignment Short-term Assignment Localization One-way Permanent Move Local Plus Transfer Extended Business Travel Commuter Assignment Development Assignment Employee Requested Rotational Assignment Expat Lite Graduate Fly In Fly Out 1 year or greater 3-12 months conversion away from international assignee status to host terms permanent move to host terms permanent move to host terms plus some `assignment terms less than 3 months assignee commutes between home and host location provide career development opportunity reduced benefits to accommo date employee s personal request sequential assignments for training opportunity reduced benefits typically for cost savings recent graduate for development opportunity designated work period in host location followed by designated rest period in home location The respective historical averages were localization 37%, extended business travel 25%, developmental assignments 24% and local plus transfers 27%. Verbatim Comments: Policy Types Being Considered for the Future/Other Review the Extended Business Trip Guideline (between three to six months).foreign national local hire (likely to fall under Local Plus).Global franchise short term assignments.split pay.vip program. International Associate Program, to allow lawyers to gain international experience and develop a practice/admission to partnership back in their home country.iebt (less than 6 months).core flex

47 Policy Suite Structure Change If you are considering a change to the structure of your international mobility policy suite, select the description that most closely describes the structure you are considering. Segmentation based on business reason (provisions based on "Strategic", "Operational", "Developmental", etc.) Core/optional (core required provisions that apply to all employees and additional optional provisions based on need/approval) Segmentation based on region/geography (provisions based on specific region or geography) Suite of policies that apply to all employees (single long-term, single short-term, etc.) Lump Sum (one time/inclusive payment to cover all assignment/relocation expenses) Segmentation based on employee level (provisions based on "Executive", "Management", "Staff", "New Hire", etc.) Not considering any future change to policy structure Other This is a new question in the report this year so historical data is not available. 7% 7% 5% 4% 4% 14% 12% 45% Verbatim Comments: Policy Suite Structure Change /Other international mobility policies : 44 No policy prior to this year, so considering changes as use dictates need and metrics. General benchmark of policy may change structure. Expect to see more intra-region, so may need to address this

48 45 : international mobility policies Localization Determining Factors If localization is utilized, select the most common factor determining this practice. Always localize after certain number of years Cost concerns Assignee requests to stay in the host location No position to return to in the home location Other 8% 22% 16% 30% 24% The corresponding historical averages were always used for assignments of a predetermined length 23%, used if the international assignee wanted to stay in the host country 31%, cost concerns 18% and no position to return to in the home location 10%. Verbatim Comments: Localization Determining Factors /Other Role continuation, talent planning.depending on the case (all above mentioned factors will be considered within the decision process).best future career opportunities outside the home.long-term need in the host location.assignees are localized based upon business decision using One-Way Transfer Program..Benefits & tax implications.the guideline is to localize at 5-years. The guideline, however, should be reviewed to ensure it is practical (next job, etc.).our policy says automatic localization after 5 years, however it is actually done based on business or personal preference..employee requested assignment.combination of the above answers but the number one factor at [our company] is the need for talent with a specific skill set that the assignee already has..concurrence decision between both employee and manager.length of assignment, business need.could be no position to return to or no successor.local position, but that requires an experienced professional from another country. Long-term career is in the host location.we localize immediately based on intent of the role Localization Transition Period If localization is utilized, select the most commonly applied time period for transitioning to local benefits. Immediately 26% 1 year 7% 2 years 8% 3 years 17% 4 years 2% 5+ years 13% Case by case 23% Do not localize 5% Based on historical averages, the most commonly applied time period for transitioning to local benefits was 5 or more years. This was followed by immediate transition, then 3 years, 2 years, 1 year and 4 years.

49 New or Innovative Programs/Policies Verbatim Comments: Innovative Programs/Policies Describe innovative programs or policies instituted in the past year or being planned now: Potentially remove home housing norm and offset with removal of other benefits such as home country storage and property management. With our new implemented Going Abroad Procedure we differentiate in regards to the benefits between: below grade 16, above grade 17 and the so called top senior positions which are on grade 20 and above.. We don t have a big volume. We only offer long term assignment with expatriate status. We don t have a segmentation. The package structure is applied to every profile. Reduced provisions for assignments to low-/non-hardship locations; segmentation of policy provisions by business function. Developmental assignment policy. Fly In and Fly Out kind of policy for Yemen. Global Mobility function introduced in We have centralized management of Short Term International Assignments. We are looking at centralizing management of Permanent International Transfers and reviewing the policy and considering implementing a Local Plus/Foreign National Local Hire policy as well.. Business traveler policy commuter policy. Global franchise short term assignment. Company did not have policies prior to my joining in this role. These are first pass attempts. Will collect data on use and exceptions over the next year and use to make policy change decisions.. We implemented a rotator policy this last year. Using the assignment policies (long and short) for either strategic development or core talent only. Focus on local talent availability. Based on whether assignment is within or outside of the region. I changed the short term policy this year to be core/ flex and will consider changing the long term policy to the same structure in the future.. Local Plus Guideline for all countries specifying the maximum plusses to be offered.. Starting full project 2015 on policy review. A global hybrid policy type was created with a merging of benefits between long term and short term assignments to try and minimize permanent establishment risk based off of certain set of criteria a STA assignment would meet. Additionally, this hybrid is also used for intended long term assignments up to 24 months to reduce costs.. New policies implemented Oct 2014 are based on development of future leaders and movement of expertise. They are aligned with level of responsibility and career progression, rather than geographical segmentation.. Developmental Assignment, Temporary Host Plus, Strategic Permanent Developmental Permanent and Personal Request Transfer.. We implemented a new Extended Business Travel Policy (up to 90 days) to allow more flexibility for the Business to send associates without having to recharge all of their costs and hence invalidating double tax treaties. Our STA threshold has increased as a result (it used to be from 20 days +). Less than 3 month policies.. Review of current policy to make it more clear.. Long-Term Assignments with global policy Internal recruitment for expatriation opportunities international mobility policies : 46

50 47 : selecting assignees for international assignments SELECTING ASSIGNEES FOR INTERNATIONAL ASSIGNMENTS Formal Career Management Process for Assignees Do you have a formal career management process for international assignees? No : 82% Yes : 18% Historically, 26% of respondents reported that they had a formal career management process for international assignees. Formal Candidate Pool Do you maintain a formal candidate pool for international assignments? No : 81% Yes : 19% Historically, 21% of respondents reported that they had a formal candidate pool for international assignments.

51 Criteria for Inclusion in Candidate Pool What are the criteria for including a candidate into the candidate pool? Candidate is a high-potential employee Candidate expressed willingness to go on an international assignment Candidate has specific (rare) skills Candidate has cultural adaptability skills Candidate has previous international assignment experience Other 8% 31% 31% 65% 77% 85% Respondents provided multiple answers The corresponding historical averages were inclusion of high-potential employees 86%, candidates who expressed a willingness to go on international assignments 68%, candidates with specific (rare) skills 68%, candidates that had cultural adaptability skills 27% and candidates with previous international assignment experience 41%. Use of Candidate Assessment Tools Do you use candidate assessment tools? No : 78% Historically, 22% of respondents reported that they used candidate assessment tools. Yes : 22% selecting assignees for international assignments : 48

52 49 : selecting assignees for international assignments Types of Candidate Assessment Tools Used What type of candidate assessment tool does your company use? Formal assessment program managed by HR Formal assessment program managed by external provider Candidate self-assessment Formal assessment program managed by the international mobility function Formal assessment program managed by the business unit Other 16% 13% 10% 26% 39% 48% Those who use candidate assessment tools Respondents provided multiple answers The historical averages were formal assessment program managed by HR 46%, formal assessment program managed by an external provider 34%, candidate self assessment 30% and program managed by the business unit 22%. Considering Candidate Assessment Tools for the Future Are you considering a candidate assessment tool for the future? No : 66% Those who do not use candidate assessment tools Yes : 34% Historically, 36% of respondents considered adoption of a candidate assessment tool in the future.

53 INTERNATIONAL ASSIGNMENT EVALUATION AND COMPLETION Career Impact of International Assignment Upon repatriation, what is the impact on the assignee s career in comparison to peers without international experience within your company? Are promoted faster Are able to find a new position within the company upon repatriation easily Change employers / leave company more often Achieve higher performance ratings Compensation increases faster No difference between assignees and peers without international experience Other 9% 19% 19% 17% 29% 27% 43% Respondents provided multiple answers The question was asked differently in the report this year so historical data is not available. Verbatim Comments: Career Impact of International Assignee Experience/Other Have not measured across the company. No assessment. Not measured. We are not measuring this data. We don t track this. It depends - some find it difficult to re-integrate whereas others can utilize international experience and build a practice linking into it. Unknown. Not tracked. We do not track this. Unknown Early Return from an Assignment Estimate the percentage of international assignments not completed because assignees return early. Completed assignments : 94% Early returns : 6% international assignment evaluation and completion : 50 The historical average for early return from an assignment was 7%.

54 51 : international assignment evaluation and completion Reasons for Early Return from an Assignment Select the primary reasons for early returns from international assignments. Family concerns Organization restructure Transfer to a new position within the company Cost concerns Early completion of assignment objectives Job performance dismissal Cultural adjustment challenges Career concerns Security concerns Other 8% 8% 7% 5% 5% 3% 3% 23% 19% 18% The question was asked differently in the report this year so historical data is not available. Verbatim Comments: Reasons for Early Return from an Assignment/Other Performance concerns (not necessarily resulting in dismissal). We are not measuring this. Assignees resign to join other companies in host country. Move to different employer. Poor performance at host location. Country evacuation due to civil unrest. No early returns. Voluntary dismissal. Personal request Reasons for Additional Time to Complete Assignments On assignments that require additional time for completion, select the primary reasons the additional time is needed. Change in business need Assignment scope expansion No successor identified/available Assignee personal or family reasons Poor assignment planning Poor assignment execution Other 5% 5% 1% 1% 21% 34% 33% The ranking sequence has been the same for the top three choices for the last 6 years. In fewer cases assignee/family reasons, poor assignment planning (both 5%) and poor assignment execution (1%) were noted. Verbatim Comments: Reasons for Additional Time to Complete Assignments/Other If the assignment is for the purpose of a project transfer assignments can be extended in line with project extension. Assignee needs to gain more experience in that task/position in order to be ready for next challenges.. Additional time required for skills transfer. End of maternity leave period is after end of assignment date; retention of assignee whilst waiting for her replacement to return from maternity leave. Housing termination agreements

55 REPATRIATION AND ATTRITION Timing of Repatriation Discussions When does repatriation planning most commonly first take place within your company? Before leaving on assignment Less than six months before return More than six months before return Do not discuss 7% 7% 34% 52% The corresponding historical averages were repatriation discussion held before an international assignee left on assignment 19%, discussed repatriation/re-entry before an international assignee left on assignment 29%, less than six months before assignment completion 46%, and do not discuss 6%. Written Repatriation Policy Does your company have a formal written repatriation policy? repatriation and attrition : 52 No : 36% Yes : 64% Historically, 71% of respondents reported having a written policy for repatriation.

56 53 : repatriation and attrition Repatriation Strategy Link to Career Management Does your company have a formal repatriation strategy linked to career management and retention? No : 86% Yes : 14% Historically, 18% of respondents reported having a formal repatriation strategy linked to career management and retention. Verbatim Comments: Describe your Company s Repatriation Strategy Monthly review of repatriating expats by all lead HR personnel. Review timing of return, skill set via a talent card, and business needs. No guarantee of a role upon return days to network and apply for open roles after returning to home country if nothing found in advance.. To start planning the repatriation at the start of the assignment. To communicate vacancies across the Group to assignees and to communicate repatriating assignees to management and business units.. Always repatriation to home country; if case no suitable job available dismissal procedure of home country will be followed.. Our repatriation policy is being revised because the various changes that have suffered during this year.... Repatriation Planning 6 months prior to repatriation. Minimum placement will be same job or promotion to higher position. Assignees careers are managed throughout the assignment by the host country. Assignments are for a maximum of 5 years and in the year before repatriation, the home country HR and department are responsible for identifying the next role. International mobility handles the physical repatriation.. 6 months before repatriation the company knows where and to what the person will do/go and has a discussion with the person.. The Home Company shall be informed of an eventual repatriation at least six months before the ending date in order to find a suitable position in line with the knowledge and experience acquired abroad. The experience abroad shall be integrated in the career plan of the employee, linked to the previous experience and future development goals.. Personal career development plan before leaving on assignment, linked to home HR

57 Job Identification for Repatriating International Assignees How does your company most commonly help to identify new jobs within the company for repatriating international assignees? Informal networking Mandatory identification of a job by the department that authorized the assignment Formal job postings Do not assist Other 5% 18% 17% 33% 27% The corresponding historical averages were informal networking 33%, formal job postings 22%; requiring the department that authorized the assignment to identify a job is a new response this year. Verbatim Comments: Job Identification for Repatriating International Assignees/Other Mentoring program - Home country mentor assists with networking in Home and also assists Home Manager/HR with finding opportunities in Home. Usual return to same group they left to go on assignment from. Varies by function - some have well-developed formal networks to manage this and others do not. Identification of job by HR. Mandatory identification of a job by the assignee s current management prior to return. HR/ management succession planning. Responsibility of HR Director of business unit to assist with finding new position. Part of the functional/company replacement program. Mandatory identification of a job by the department the assignee was part of prior to going on the assignment. Business Operation HR consults the Home and others BO to search for a position. Varies widely, networking, formal postings, some jobs are held, etc. Intranet, internal websites. Case by case by business unit. Both, identification of a job by the department that authorized the assignment and informal networking. It s a mixture of the top three answers above and the responsibility of the associate, HR and their assignment mentor.. This is left to the business. HR & managers help higher level employees find jobs. Talent Acquisition (staffing) helps lower level employees find jobs.. Career counsel meetings. Home Country is responsible for. HR/Business planning. Mobility department are not involved in the job that the assignee will have when returning home.. Talent management; current manager repatriation and attrition : 54

58 55 : repatriation and attrition Structure for Assignment Skills Utilization How does your company utilize the skills and experience the assignee gains during an international assignment? Do not have a process for utilizing the skills/experience Assignee may be slated candidate of choice for leadership roles Assignee may be slated candidate of choice for global roles Assignee informally briefs/shares experience with other employees (lunch & learn, etc.) Assignee mentors potential assignees Assignee formally trains/educates other employees on specific skills Assignee is tasked with disseminating cultural/global mindset and perspective Other 3% 17% 12% 12% 28% 24% 30% 56% Respondents provided multiple answers This is a new question in the report this year so historical data is not available. Verbatim Comments: Structure for Assignment Skills Utilization/Other No formal, consistent approach. Do not have a FORMAL process in place. Assignments are used for career development purposes, so the assignee should take the skills and experience back to the home country and new role

59 Total Employee Attrition Rate What percentage is your company s annual total employee attrition rate? Average % 0% - 5% 6% - 10% 11% - 15% 16% - 20% 21% - 25% 26% - 30% More than 30% 3% 8% 5% 5% 12% 15% Historically, the average annual turnover for all employees was 13%. 35% 30% International Assignee Attrition Rate What percentage is your company s international assignee attrition rate? repatriation and attrition : 56 Average % 12% 0% - 5% 57% 6% - 10% 14% 11% - 15% 1% 16% - 20% 14% 21% - 25% 1% 26% - 30% 4% More than 30% 7% Historically, the average annual turnover for international assignees was 10%.

60 57 : repatriation and attrition Changing Attrition Rate Compared to 2013, in 2014 did your international assignee attrition rate increase? Increased Decreased Stayed the same 8% 17% 75% The historical averages are no change in the attrition rate 72%, increase 15% and decrease 13%. Assignee Attrition Timing Of those international assignees who leave your company, estimate when do they leave. While on assignment Within one year of repatriation 20% 25% Between one and two years of repatriation 26% Over two years following repatriation 29% The historical averages were 21% left the company during an assignment, 30% left within 1 year of returning from assignment, 25% left between the first and second year after the assignment and 24% left after 2 years.

61 Minimizing Assignee Attrition Select the initiatives your company utilizes to minimize international assignee attrition. Guarantee a position upon completion of an assignment Offer repatriation support for the family Provide greater opportunity to utilize international experience Offer repatriation career support for assignees Provide greater recognition during/after an assignment Respond immediately to security/safety issues Improve performance evaluation while on assignment Offer greater choices of position upon return No initiatives Other 2% 7% 7% 14% 11% 11% 10% 8% 8% 22% This year the ability to respond no initiatives (22%) was included as a new response. Historically, the top five choices were opportunity to use international experience 29%, greater choice of positions upon return 17%, greater recognition during/after an assignment 14%, repatriation career support 11% and improve performance evaluation 8%. repatriation and attrition : 58 Verbatim Comments: Minimizing International Assignee Turnover/Other Claw Back clause in assignment contract. Repayment agreement if associate resigns while on assignment or within a certain period after repatriation.. Provide interesting project work after assignment. Provide continuous link to home office (e.g. team meetings, development discussions) International Assignment Failure What percentage of your international assignments fail? Failed assignments : 5% Successful assignments : 95% Historically, the respondents indicated that 5% of assignments fail.

62 59 : repatriation and attrition Causes of International Assignment Failure However you define assignment failure, what factors do you feel are most responsible? Assignee leaves to work for another company Inadequate job performance Other family concerns Poor candidate selection Spouse/partner dissatisfaction Inability to adapt to host location Poor management of assignee Job does not meet expectations Quality of life in host location Security and safety concerns Dissatisfaction with remuneration Other 2% 9% 6% 17% 16% 14% 11% 7% 4% 3% 2% 10% The corresponding historical percentages for these responses in the 2014 report were assignee leaves to work for another company 19%, spouse/partner dissatisfaction 16%, inability to adapt 12%, inadequate job performance 11% and poor candidate selection 11%. Verbatim Comments: Causes of International Assignment Failure/Other Cultural...Change in business requirements restructuring. We are not formally measuring this information.. No succession planning. Health issues Countries with the Highest Rates of Assignment Failure However you define assignment failure, select three countries that have the highest rate of international assignment failure. China (1) 12% Hong Kong (13) 4% Japan (11) 2% United kingdom (7) 10% Indonesia (14) 4% Nigeria (NA) 2% India (4) 9% Singapore (10) 3% Philippines (17) 2% Brazil (2) 8% France (NA) 3% Saudi Arabia (NA) 2% United States (3) 6% Germany (NA) 3% Australia (NA) 1% Mexico (5) 5% Russia (NA) 3% Chile (NA) 1% U.A.Emirates (8) 4% Belgium (NA) 2% (Ranked showing percent of companies identifying them; last year s rank in parentheses) Since the 2005 report, China and the United States have always been among the five locations most commonly cited with China always topping the list. However, it is important to remember that a high rate of assignment failure is naturally associated with popular business locations that also have large international assignee populations (refer to the Top Destinations section). France, Germany, Russia, Belgium, Nigeria, Saudi Arabia, Australia and Chile did not appear in the top 19 ranking of locations with high rates of assignment failure in the 2014 report.

63 Verbatim Comments: Countries with the Highest Rates of International Assignment Failure Argentina: Culture Australia: Change in business requirements... Inability to adjust Belgium: Biggest hosting location for assignments... Difficulty of spouses/partners to settle Brazil: Costs too high...poor performance and family adjustment...issues involving immigration and lack of knowledge by vendor...family reasons... Difficult business climate...security, cost...culture... Poor planning, high cost...reorganization Canada: Largest population of assignees Chile: Mismatch of skills China: Most assignments are in China...Family... There is usually a high turnover...quality of living...health concerns...culture... Family situation (assignee unaccompanied by family)...harder to adjust than expected...environment and costs... Families unhappy...pollution Egypt: Intercultural problems France: Environmental and cultural challenges... Culture Germany: Volume...Intercultural problems Hong Kong: Cost control...pollution- quality of life... Reluctance to leave low tax rates, quality of life...cost of living...restructuring India: Quality of live... Poor living conditions... Inability to adjust to culture/living conditions...cultural or poor selection...family adjustments...poor performance...environmental challenges...cultural differences Indonesia: Harder to adjust than expected...remote location...isolation for spouse...change in business requirements Israel: Security reason Japan: Life in host location Korea, South: Hierarchical structures Mexico: Security...Low performance...issues involving immigration and lack of knowledge by vendor...poor performance Nigeria: Tough location...security issues Panama: Career move Philippines: Cultural or poor selection...not suited for positions Russia: Host living conditions, security, quality of life, devaluation of currency...security...political situation...political situation Saudi Arabia: Cultural Singapore: Reluctance to leave low tax rates, quality of life...family/spouse settling in...limited job opportunities Switzerland: Poor planning, high cost Syria: Country evacuation Ukraine: Host living conditions, security, quality of life, devaluation of currency United Arab Emirates: Cultural - missed family... Career mapping issues United Kingdom: Volume - more assignees, more can go wrong...cultural surprises...this is where our largest population is located...this was the only location in one circumstance whereby we had to end the assignment early due to inadequate job performance...didn t complete project... Expectations that US and UK are culturally similar... Volume...Family concerns United States: Difficulty adapting to the culture... Planning has often been poor and costs high...hard for family to adapt...training & Development issues... Spouse s medical issues...volume Uruguay: Hostile work environment, unstable Venezuela: Security and political issues Vietnam: Unhappy spouse repatriation and attrition : 60 Libya: Country evacuation

64 61 : evaluating return on investment EVALUATING RETURN ON INVESTMENT Formal Measurement of Return on Investment (ROI) Do you measure return on investment (ROI) of your international assignments? No : 95% Yes : 5% Five percent of respondents formally measure ROI of assignments - the lowest level since the question was introduced in 2005 report and below the historical average of 9%. Verbatim Comments: How do you Define International Assignment ROI Completion of assignment and successful completion of annual goals while on assignment. Co-worker and, where applicable, their family, have integrated into the Host country safely, effectively and with most support being provided to enable least disruption to business and family life.. What benefits were gained by the company as a result of sending the employee on the international assignment.. Could be evaluated in terms of financial revenues, business opportunities, employees personal development (HP), new markets.... Ratio actual cost spent on a particular assignment versus revenues generated.. Project completion. Did the assignment have the desired business effect over the long term.. For a Skills based assignment - completing the objectives set at the start of the assignment For a Development based assignment - retaining the employee post assignment and repatriating them, moving them to a new assignment, or localizing them.. Providing a significant contribution to the success of the Company that results in higher revenue and Quality and/or qualitative such as Employer of Choice. Benefit the assignment provided to assignee s development and business profit.. We have investment strategies, each with different ROI factors. If there is interest from the business, we would start to measure.. If project progress is on schedule and the business is happy this is currently sufficient. Not clearly defined and could vary from assignment to assignment. In the company, this would be very good to have the opportunity to track all costs and be sure about the ROI. However, today, we have no control upon all costs to be able to develop a method of measuring ROI.. Starting to tap into this important topic but not there yet. Compare assignment objectives to outcome: this may be measurement of revenue target, project delivery or cost saving. There are other ways to measure if the expatriation was successful or not than ROI.. We don t have an official definition but I presume it would be tied to the success, contributions and achievements of the assignee and the initial goals of the assignment.. An assignee returning from assignment, into a pre-agreed role, bringing with him/ her the skills and experience learned whilst away. Benefit to the business and the individual.. Retention and maximum utilization of expatriated assignees. Varies depending on the manager, no consistent methodology. Project or operation completion and functionality. Success rate post assignment. There is no clear definition although we are being asked to request from the Business how they will measure this as well as the success criteria. Usually it is fairly high level and doesn t provide any numbers or anything like this.. If it was successful in terms of business expected outcome or development of individual.. A mix of: 1) The development of the assignee (how they return: prepared or not for new challenges in the previous business unit); 2) If the achievements in the host company will cover the cost of expatriation (if the main objective is to develop the employee, less will be the weight on this).. ROI positive if the evaluation of the performance and potential of the assignee is up to the expectations; annual evaluation. Basic - are there increased sales and corporate account retention.. Gross Salary minus Billing Rate

65 Principal Reasons for Not Measuring ROI What is the principal reason for not measuring ROI? Not sure how to achieve this Not important in our organization No time Other 11% 8% 28% 53% Those who do not measure return on investment (ROI) The corresponding historical averages were not sure how to achieve it 45%, not important in our organization 11%, no time 16% and other 29%. Verbatim Comments: Reasons for Not Measuring ROI/Other Do Not Know: Don t know if it s important, no one has asked. I have no idea Another Department Is Responsible: At the BU level. Department manager. Up to respective Businesses to do so Other Reasons for Not Measuring ROI: All assignments are project-based. Benefit vs. Effort. Building program - this is on the agenda for within next 3 yrs. Currently do not have a system to gather all expenses. Do not have the capability in terms of technology. Has not been done in the past but this is being looked into for the future. Have not developed yet. I have ideas, just need to implement them. In the stages of creating a link with International Service and Workforce Planning and Analytics. It is clear for us that ROI doesn t mean the right tool for measuring an expatriation. It is recognized that there is a need but nothing has been put in place yet.. Lack of business interest so far. Lack of strong business demand. New concept under discussion. No appetite to do so at present. No appropriate tool to measure the ROI. No control on costs. Not formally.. Requested on a case by case basis. Resources and technology. ROI Model development in process. No time and lack of data from the transferee s achievements. Still developing, have not found reliable metric. The international assignment program and its operation has not been sufficiently mature. The request has never been made.. To be defined and implemented. Unclear parameters to be measured. We will start working on concrete measure in 2015 evaluating return on investment : 62

66 63 : evaluating return on investment Consideration of ROI Measurement Set Up Are you considering any initiatives to put an ROI measurement in place? No : 66% Those who do not measure return on investment (ROI) This is a new question in the report this year so historical data is not available. Yes : 34% Verbatim Comments: Initiatives Considered to Put an ROI Measurement in Place Working with Talent to determine metrics. Still in contact with providers.. Tracking evolution employees post-assignment regarding career evolution and how they may make the difference when impacting to the business. Benchmarking first. We are trying to define ROI. Not yet started but an aspect we would like to do. Still developing. Creating a link between Workforce Planning and International Service Operations.. Will be initiated by the board. Identifying correct ROI measures. I would like to link ROI to company strategy and measure if the expatriations have any real value. Focus on developing the program basics like policy and process. Will begin research on ROI metrics and benchmark within FY16. Considering measuring business and personal financial and nonfinancial ROI. Looking at the assignment after 2 years. Is there still no local talent for the role, what is the individuals OPR to date, what is the annual cost. Where is the succession plan - what is the future role for the current assignee. Would like to introduce learning from Brookfield GRS class earlier this year on this topic, I like the concept of the physiological contract. Nothing defined as of yet but have briefly discussed.. More FTE to support, improved tracking of successful assignments, interviews to check level of language, integration, but also business objectives etc.. Measure ROI based on costs. Under early discussions. A dashboard with metrics on retention rates and promotion rates.. Develop clear and concise methods to control costs. Tracking the cost of the assignment. Tracking through performance. Tracking the careers within the organization. Mobility program currently in full transformation process, updated policies and ROI will be final process step. Model development in progress with our relocation provider. Placement plan, retention. We would very much like to measure ROI for assignments. We don t have the expertise to proceed.. Talent management initiative.. Matching up the business case with the ROI components. Formalize arrangement and better link with talent management. Surveys. Developing technology to track ROI. Total redesign of the assignment processes.. Larger scale work partnering with external firms to help develop strong and lasting ROI measurements. Nothing concrete yet.. We are discussing tools to measure the ROI, still did not figured it out.. We have outsourced payroll in January 2014 and have now for a full calendar year the total cost which will use for ROI and other KPIs.

67 ROI Calculations How do you calculate the return and the investment components of ROI? Investment calculated with financial /quantitative measures only (e.g. direct assignment related costs) Investment calculated with a combination of financial/quantitative and non-financial/qualitative measures (see examples above/below) Investment calculated with non-financial / qualitative measure only (e.g. talent management / candidate selection process) Return calculated with financial /quantitative measure only (e.g. increased sales) Return calculated with non-financial /qualitative measures only (e.g. improved employer of choice branding) Other 0% 0% 14% This is a new question in the report this year so historical data is not available. Measures Factored Into ROI What measures do you factor into your ROI calculations? Assignee compensation package 29% 43% 43% Those who measure return on investment (ROI) Respondents provided multiple answers 71% evaluating return on investment : 64 Cost of relocation support 71% Completion of assignment objectives 43% Business revenue generated 43% Administration cost Cost of possible attrition during/after assignment Employee development 29% 29% 29% Chart Legend Defined Assignee compensation package: Salary, incentive, bonus, benefits Cost of relocation support: Assignment/relocation policy provisions Administration cost: In-house or outsourced service provider Other 14% Those who measure return on investment (ROI) Respondents provided multiple answers. The corresponding historical averages were international assignee compensation package 76%, cost of relocation support 71%, completion of assignment objectives 57%, business revenue generated 50%, administration cost 50%, cost of possible attrition 39% and employee development 48%.

68 65 : evaluating return on investment International Assignments ROI Rating How would you rate your company s ROI of international assignments? Excellent Very good Good Fair Poor 0% 0% 14% 43% 43% Those who measure return on investment (ROI) The historical average for excellent and very good (combined) is 23%, for good alone 44% and for fair and poor (combined) it is 33%. Verbatim Comments: International Assignments ROI Rating We evaluate the effectiveness of the assignment. Strong upfront approval process to agree and set objectives, leading to successful outcomes: we don t have people on assignment for no reason Initiatives to Improve ROI Select the initiatives you believe would help to improve your company s international assignment ROI. Career-path planning so that up on repatriation international skills are utilized Require cost/benefit analysis 14% 34% Improved assignment preparation Mandating intercultural training preparation Company-sponsored mentoring program More vigorous assignment approval process Improved family support Establishing and tracking assignment objectives Improved candidate assessment/selection Improved dual career support Mandating destination support services Other 11% 11% 9% 9% 6% 3% 3% 0% 0% 0% Those who measure return on investment (ROI) Historically, the top five initiatives were: better candidate assessment/selection, career planning, better assignment objectives, better assignment preparation and mandatory intercultural training. Require a cost/benefit analysis was a new response this year.

69 COST ESTIMATING, TRACKING AND COMPARISONS Statement of International Assignment Objectives Is a clear statement of the assignment objective (business justification) required to obtain approval for an international assignment? No : 32% Yes : 68% Historically, 67% of respondents indicated their companies required a clear statement of international assignment objectives before obtaining funding for an international assignment. Assignment Approvals Process Whose approval is required for an international assignment? Business unit Host HR Home HR Corporate HR CEO / President Case-by-case Other 1% 22% 26% 43% 42% 42% 70% Those where a clear statement of the assignment objective (business justification) is required to obtain approval for an international assignment. Respondents provided multiple answers cost estimating, tracking and comparison : 66 The corresponding historical averages were business unit 75%, host country Human Resources 39%, home country Human Resources 41%, Corporate Human Resources 38% and CEO/President 22%. Verbatim Comments: Assignment Approvals Process/Other HRVP of business unit taking expenses. SVP HR and Direct to Chairman. Board member. Regional hr director. Host finance/cfo. HR and FD. Host and Home Manager. Funding manager, regional comp & ben, sr dir gm. Vp, international operations. Sr. VP of HR. For Development Assignments - Head of Talent. VP BU. SVP Global Reward and regional CEO. Finance dept. International business development. Division HR. Practice leader. Functional SVP home/host business unit. Senior vice president. SVP HR and Global Mobility. CEO only if assignment goes beyond 4 years. Vice president. Business division head. Head of Research area and VP Operations

70 67 : cost estimating, tracking and comparison Assignment Cost-Benefit Analysis Is a cost-benefit analysis required as part of the business justification for an international assignment? No : 54% Yes : 46% Those who prepare cost estimates before initiating an international assignment Historically, 46% of companies required a cost-benefit analysis to provide a business justification for the international assignment. Assignment Cost Estimates Preparation Do you prepare cost estimates before initiating an international assignment? Yes, for certain assignment types only : 23% No, do not prepare cost estimates : 10% Yes, for all assignment types : 67% Historically, 69% of respondents prepared cost estimates for all assignment types and 19% prepared cost estimates for certain assignment types only. Assignment Cost Tracking Do you track actual costs of an international assignment? No : 38% Yes : 62% Historically, 68% of respondents indicated that they tracked assignment costs.

71 Comparison of Estimated and Actual Assignment Costs Do you compare actual costs to the estimated cost of an international assignment? No : 45% Yes : 55% Historically, 36% of respondents indicated that they compared estimated costs with the actual costs of international assignments. Verbatim Comments: Corrective Measures Taken Describe the corrective measures taken to adjust the international assignment budget, or to control costs when actual costs varied from estimated costs: Project sponsors are notified and appropriate control measures implemented.. 90 day sizing completed for business reassessment. Review policy provisions and expenditures.. Adjust budget if needed. Curb cost of expat benefits. Bring it to the attention of the Country CEO and the segment head. Try to control costs. Adjust assignment benefit. Take additional accrual reduce provider s fees. Update cost projections annually. Regular review with purchasing agent. Accrual is adjusted annually. Cost control: car, housing, tax ramifications. Just starting this for Meeting with HR involved, take to service partner. Re-submit budget for approval. Review and discuss with HR business partner and finance team. Submit to the same approval level to be appreciated. None. Cost Projections are used only for budget purposes. Manager is informed. Cost estimates and therefore tracking of actual against estimates has only just been implemented. We are working through issues as they arise to improve our processes.. Adjust accrual. Review exceptions.. Our Finance group compares the costs. We review on an annual basis. Verbatim Comments: Challenges of Estimating, Capturing and Comparing Estimates Describe the most challenging aspects of estimating, capturing and comparing expenses: Do Not Track Costs: Currently not have a centralized tracking mechanism. No central process - info done in house - this is changing within the next 6 months with new vendor. Recently introduced costing requirement.we don t track costs. We will start comparing actual versus projected cost in 2015 Need for Cost-Conscious Culture: The lack of a dedicated expat accountability process. Under cost constraints, the business wants to use the cost estimate as an actual, and it s not Obtaining Reliable Information: Accrual accounting/unforeseen expenses. Accurate reporting. Accurate/Timely reporting. Actual gross cost. Ascertaining accurate tax costs of the assignment. Budgeting vs actuals for accruals. Business Units often set unrealistic limits for assignment expenses and are surprised by actual costs due to having to use estimates for projections.. Data accuracy. Estimating and tracking. Estimating vs. Actual Categorizing/ interpreting types of expenses from provider to company specific, including costs from various suppliers into one report/spreadsheet. Gathering accurate data on actual off payroll costs. Gathering complete information timely and accurately. Getting an overview of all real costs as they are not all in cost estimating, tracking and comparison : 68

72 69 : cost estimating, tracking and comparison one IT system.. Getting documentation. Getting people to understand a cost estimate is an estimate... not actual; how to get finance to use the cost estimate report for accruing costs. I would say that exceptions when occur, is the most challenging about the process of expatriate. Keeping up to date with all supplier and third party fees in order to provide an accurate cost estimate. Also some teething problems with our current system that need to be ironed out in order to provide accurate cost estimates.. Knowing the exceptions. Lack of data. Lack of knowledge of country-specific costs within Corporate HR staff.. Not enough information from the start. Obtaining timely, accurate data from multiple sources in the organisation.. School fees estimation. The actual costs as there are too many unclarities to provide a good estimate. To be as accurate as the Business would like us to be - they tend to forget that these are cost estimates only and not actual costs/invoices.. To get the real cost of international assignments/ to compare estimated costs prior to assignments and real costs of international assignments. To have an accurate data basis with all costs globally. Understanding unique circumstances of the assignment and any exceptions to policy. We are not actively comparing cost estimates to real cost. If discovered, we ensure that the difference can be explained. Estimates are often impacted by changes in the reality/environment. For estimations, it very much depends on the program. Payroll transfers are relatively easy to assess. For temporary assignments, tax factors do influence, especially if the start date changes. For Frequent Cross-border Travellers it is very hard as the days spent at host are difficult to assess and overall home and host tax liability is not clear. For tracking: hard to track overall costs, including taxes paid, refunds received, etc. Timing is an issue as well as many cost occur when assignment is over. For comparing: difficult for temporary assignments for the reasons mentioned under tracking Taxes, Currency, and Inflation: Budgeting tax costs. Calculating taxes on benefits in kind. Cola. Currency fluctuation and changes in program type.. Due to our rich Equity program, it is very challenging to estimate tax costs for an assignee.. Estimating taxes. Tax assumptions home/host benefit assumptions not always actuals available in a consolidated way high maintenance process/accounting issues. Tax calculation. Tax cost estimates. Tax estimates and also then business uses the estimate to cut the package. Tax ramifications, communication with local HR. Tax ramifications. Tax, currency fluctuations. Taxes. The cost estimate is exactly that an estimate. The cost estimate does not include tax that may be due on Long-Term Incentives or personal income. Finance then has challenges accepting the tax costs they don t see on the cost estimate, particularly for trailing equity. Timing to answer business need and ability to plan better (tax wise) Complexity and Cost-Tracking Methods: Access to data. Billing control in several countries is really hard to do, exceptions approved by host country and not informed, different payroll systems.. Challenging to gather data from multiple tools to prepare cost estimate analysis.. Collecting data. Comparing costs, are cases differ very much on personal situations of assignees, business requirements. Costs coming in at irregular times. Decent software populated with estimated cost & tax assumptions. Each location is very different. Expectations by assignee.. Fluctuation in cost of expatriate benefits. For tracking and comparing it is most challenging to collect all the costs: home, host, taxes.... Full picture costs tracking.. Gathering all of the expenses. Gathering comp and data from all entities through comp accumulation. Getting actual figures from the Host country. Getting data processed and in a format that all the relevant parties require. Having a global tracking process in place. Having an appropriate tool to track & monitor ongoing costs. HR and Business leaders always in a rush and not wanting to wait for proper estimate and then questioning the costs once developed. It is difficult to have clearance on the process.. It is difficult to track costs as they sit in different areas of the business. Home country payroll - comp data, global mobility - third party invoices, host country payroll - employee expense, host country finance - host country benefits i.e. Schooling, housing. Lack of a formal tool - manual calculations/gross ups and everything handled via excel s/sheet. Lack of defined process to review actual costs, although it is possible to do so.. Lack of robust system capability. Multiple sources of data, some of which are difficult to track/estimate. No big problem when estimating, however when tracking may be challenging the fact to get all costs related to the assignment from home and host country in an adequate manner. Not all data available in one central system. The information is housed in multiple locations and it s a manual process to gather it all.. The multiple sources (countries, suppliers, etc.) where the data comes in from and goes to. Additionally, there is not one system that is responsible for maintaining the costs.. Time consuming and lack of tools. Tracking and comparing costs is too time consuming. Information on worldwide costs not transparent. Trailing liability duration. We estimate costs centrally but do not track them as most assignment costs are managed in the assignment location so we have no visibility of the accuracy of our cost estimates at the start of the assignment, and no ROI information.. Without system support, we have to collect the actual costs from various sources

73 COMPENSATION Approach to Long-term International Assignment Compensation Approach taken to assignee compensation philosophy/methodology for long-term assignments (1 year or greater). Home based Host based Headquarters based International cadre 3% 1% 9% 78% compensation : 70 Other 10% In the 2014 report, the corresponding percentages were home country approach 75%, host country approach 12%, headquarters approach 2%, international cadre 2% and other 9%. Verbatim Comments: Approach to Long-term International Assignment Compensation At Companies That Use a Home-Country Approach: Depends on Home and Host Countries as Well as Assignment Type: Keep the individual whole. Some locations we use host based.. We have two long term policies: one home based and one host-based Most Assignments Begin and End in Home Country: The primary objective at the end of the assignment is to return to the home country. Hence, the approach.. Maintain home country comp and benefits in preparation for repatriation.. Keeping individual whole to home location. We believe that the employee should have a comparable home country lifestyle in the host.. Keep the same guidelines and reference points. We assume employee will return to home country after assignment and want to maintain employee in home country benefit plans, etc.. Reintegration to home country on repatriation. Fair and link maintains with Home. Easier to convenience the assignee. Assignee has financial guarantee. We wish to keep the Assignee tethered to their home location as the intent is that they will return home after the assignment.. We do not want to create inequity when repatriated.. Best reflection/comparison to home peers. To maintain employee s compensation level while on assignment. Maintain employee in home country social security system. Enable repatriations More clear to explain. To maintain home based employment conditions and ensure return to home country in the end.. The expatriate may return to home base and has to be aligned with home structure.. US centric focus, still working on global comp processes.. It is expected that the employee will return to the home country after the assignment period. Easier re-integration into the home scheme after the assignment Tax equalization/tax protection (except on LTI). Ease the repatriation. Assignees prefer to stay in home country comp plan. The intent of an assignment is temporary. Therefore, to break the home connection does not make practical sense.. Eases the repatriation process. Employee should come back to home country after assignment. Encourages mobility when long term future is not clear.. After evaluating, to the business, it is better to have this, as we intend to take the expatriate back home.. Continuity of employment maintained and tax equalization applied. No gain no loss principle; employee will make same salary development as colleague in home country to can be repatriated easily; pension and social security are continued. Make repatriation easier, keep assignee as close to home standard as possible.. Always intend to

74 71 : compensation repatriate. Since assignment is temporary, the intent is for the employee to return to the home country.. For expats, they stay on home country payroll.. Fair and equitable, allows easy return to home county, fits with our philosophy. Ensure when the assignee repatriates, they are not placed outside the home country market. Easiest Best Practice or Vendor Recommendation: Industry best practice and allows us to move assignees to a variety of locations while maintaining their home income and benefits.. Best practice according to benchmark. We have determined that home based approach is the most equitable approach for globally implemented policies. Balance sheet approach: best practice. Has always been the norm - administratively easier from a systems perspective and employment contract perspective. In line with external benchmarks. Cannot use any other methods.. Standard market approach for LT assignments. Based on benchmarks Convenience of Company or Mobility Department: Administrative ease. Cost effective and enables easier repatriation or move to another assignment country; Ease of salary reviews.. Cleanest and most simple for our company. Simplest - Secondee is paid and taxed in the Host location in the. Historical and it works. Company policy management. Ease of administration.. The Home based approach is easier to communicate and get an understanding for. Easy and consistent management of home benefits. Easy to provide compensation in base home country. Payroll system restrictions. Less hassle for both home and host countries and also best approach at this moment for tax purposes Combination of Employer and Employee Considerations: Tie to home country salary and benefits, continuation of home country pension and social schemes. Employee remains on home payroll benefits retirement. No loss of purchasing power. There are two compensation methods, Home Base Salary plus Living Cost Allowance and Effective Position in Range. The aim of our compensation package is to minimize, as much as possible, the difference in purchasing power completed to the assignee s counterpart in the home or host country.. Make sure that the assignee is not worth off during the delegation. We want to ensure a standard of living at the same level as home and thus use the home based approach with a check towards the host income level for a sanity check.. Tax equalization. To keep all home based benefits in place. We treat assignees from a tax perspective as if they hadn t left their home country.. Assignees are compensated for the cost of living and currency exchange rate with a monthly allowance.. P&B considerations. Home country balance sheet approach. Security. Equitable. Fair and aligned to same standard of living and savings with additional host premium for motivation. At Companies That Use a Host-Country Approach: With the host compensation approach we want to integrate the employee in the host compensation market.. Consistency with other staff in host location. When we first prepare international assignment offer, we have in mind that will be for a long period of time.. Historical and in order to localized them after 3 years. Costs. Want to pay accurately for location in which they are assigned.. Cost/It is an effective mechanism in most cases At Companies That Use a Headquarters Approach: The compensation and benefit department does the methodology.our rationale is that we have always done this, however we are currently looking at benchmarking specific to this to examine other approaches and reasons.treats everyone basically the same; easier to administer At Companies That Use an international cadre: Expatriate is treated equally in all the regions/ countries where they work, that facilitates the process of moving them around, which happens frequently in this industry. All nationalities are treated with equity At Companies That Use Another Approach: Overall strategy is to move assignees safely, efficiently and cost effectively using consistent policies, tools, processes ensuring compliance (tax, legal, immigration), assignment cost aligned with required business outcome & clear accountabilities for all (assignee, manager, HR).. Provide flexibility. Based on marital status, geography and business requirement use different approach. Always been this approach. Globally, 100% host based is used to ensure appropriate taxation in the host country. For US outbound associates this is not possible for payroll, taxation and benefit reasons so they remain on a split payroll.. Application of parent company policies. To facilitate the repatriation.. Share the costs

75 Approach to Short-term International Assignment Compensation Approach taken to assignee compensation philosophy/methodology for short-term assignments (less than 12 months). Home based (with incentives and/or allowances) Home based (with tax equalization/balance sheet) Headquarters based Host based International cadre Other 4% 4% 1% 3% 34% 55% compensation : 72 In the 2014 report, the correspondent percentages were home based approach with incentives and/or allowance 61%, home based balance sheet approach 33%, headquarters based approach 3%, host based approach 1%, international cadre 0% and other 2%. Verbatim Comments: Approach to Short-term International Assignment Compensation At Companies That Use a Home-Country with Incentives/Allowances Approach: Most Assignments Begin and End in Home Country: The primary objective at the end of the assignment is to return to the home country. Hence, the approach.. We manage short-term assignments like long business trips, hence conditions in home country need to prevail. Employees remain on their home country structure - majority of assignments are short term with assignees returning home. The assignee will return to home location after short term assignment ends.. We do not want to create inequity when repatriated.. They remain home country employee, temporarily assigned in another host.. To ensure assignee can return to home country.. It is expected that the employee will return to the home country after the assignment period. Seen more as extended business trip. Always intend to repatriate. Because they do not need to lose link with the home based company To facilitate the repatriation.. Fair and equitable, allows easy return to home county, fits with our philosophy. It is our standard approach; most assignees are from the US Depends on Home and Host Countries as Well as Assignment Type: Dictated by tax considerations Convenience of Company or Mobility Department: Most convenient, easy to explain and administer. Ease of administration, cost and tax and immigration considerations. Ease of management. Simply to use. Less than 6 months, easier to keep on home arrangements. Reduces administrative burden. Administrative considerations evaluated high. Easy and consistent management of home benefits. Easy to provide compensation in base home country. Too short of a time to be switched to host payroll and would need to be considered host employee with host benefits. Fewer tax issues to address Combination of Employer and Employee Considerations: Tie to home country salary and benefits, continuation of home country pension and social schemes. Maintain home country comp and benefits. Remain tied to home payroll, benefits and retirement. Keeping individual whole to home location. As the assignment is for a short defined period our approach maintains the same home country lifestyle as before.. Fair and link maintains with Home. No change in the compensation delivery. For short term it makes most sense and is also easily understood by the assignee. Short term business need, so assignee remains on home terms, but is given the assignment support (accomm, tax assistance, Per Diem etc) to support them while in the assignment country.. Again, they continue on home country payroll.. P&b consideration. Home based allowance s and tax equalization. Equitable Best Practice or Vendor Recommendation: US centric focus, still working on global comp processes.. Per diem is paid to employees for days in host country.. Application of parent company policies. Cannot use any other methods.. Benchmarked At Companies That Use a Home-Country Balance Sheet Approach: Keep assignee whole from a compensation perspective - tax equalisation helps to remove tax complexity whilst ensuring both assignee & company remain compliant. Provide relocation & COLA benefits to assist with costs in Host country for short period.. Administratively simplest. All short term assignments are between Canada and US. Consistency with Long Term (in case of extensions). There are two compensation methods, Home Base Salary plus Living Cost Allowance and Effective Position in Range. The aim of

76 73 : compensation our compensation package is to minimize, as much as possible, the difference in purchasing power completed to the assignee s counterpart in the home or host country.. Best practice according to benchmark. The expatriate will return to home base soon.. Ease of administration.. The intent of an assignment is temporary. Therefore, to break the home connection does not make practical sense. We prefer to continue ties to home country for such a short duration of time.. Tax equalization. We have determined that home based approach is the most equitable approach for globally implemented policies. Ensure assignee remains whole. Easier. Consistent with LTA approach, easy to explain, fair and enables mobility. We treat assignees from a tax perspective as if they hadn t left their home country.. The same as before, as we intend to bring the expatriate back.. Generally short term assignments are 3-6 months, so need to maintain home status quo. Tax/immigration requirements. Less hassle for both home and host countries and also best approach at this moment for tax purposes. Security and compliance. Standard market approach for ST assignments At Companies That Use a Headquarters Based Approach: The compensation and benefit department does the methodology. Our rationale is that we have always done this, however we are currently looking at benchmarking specific to this to examine other approaches and reasons. Because we Always try to be aligned with the corporate procedures At Companies That Use Another Approach: Costs. Payroll system restrictions Managing Exchange Rate Fluctuations How do you manage fluctuations in exchange rates for international assignee compensation and allowances? Periodic adjustments for foreign exchange fluctuations (monthly, quarterly, etc.) 53% Split pay 30% No support 18% Foreign exchange protection 15% Other 12% Respondents provided multiple answers. The corresponding historical averages were periodic adjustments for exchange rate fluctuations 48%, split-pay technique 27%, exchange rate protection 11%, no compensation for exchange rate fluctuations 23% and other 13%. Verbatim Comments: Managing Exchange Rate Fluctuations Cost-of-Living Focus: comp and allowances are based on existing exchange rates. COLA. Contingent and Combined Methods: Option to freeze FX rate at start of assignment. The company does not currently take currency fluctuations into consideration. Review where fluctuate > 10%. Home currency entitlement part is protected as actual exchange will be used every month for conversion. Rely on updates to Mercer data and adjust monthly Periodic for Some Assignments: Assignment per diems. Right now this varies widely but we are changing to periodic adjustments only. G&S provision with quarterly update along with monthly tracking with adjustments should fluctuation be larger than 5%. Updated 2xs annually & sometimes split pay

77 Cost of Living Allowance Adjustment How often do you adjust international assignee Cost of Living Allowances (COLA)? Monthly Quarterly Semi-annually Annually Case by case Not adjusted during assignment 2% 5% 13% 10% 35% 28% compensation : 74 Other 6% The corresponding historical percentages were monthly 5%, quarterly 15%, semi-annually 22%, annually 28%, case by case 10%, not adjusted during an assignment 11% and other 12%. Verbatim Comments: Cost of Living Allowance Adjustment Time-Based Method: Currently not adjusted, but recommending at least annually. Annually + one semi-annual update if foreign exchange rate variation of more than 10%. Whenever vendor provides new tables Combination Methods: As needed basis. For Long Term Long Term Temporary Assignees determined by outside supplier.. We pay per diems not COLA. These are defined annually

78 75 : family-related international assignee issues FAMILY-RELATED INTERNATIONAL ASSIGNEE ISSUES Critical Family Challenges Indicate how critical overcoming the below challenges are to the success of your international assignment programs. Children s education Degree of difficulty of destination location Family adjustment Inability to speak the language Intercultural adjustment Length of assignment Spouse/partner resistance to international assignment Spouse/partner career Support for other dependent family members 9 % 3 % 19 % 15 % 10 % 6 % 40 % 40 % 37 % 40 % 40 % 43 % 56 % 56 % 60 % 42 % 51 % 44 % 45 % 29 % 42 % 25 % 11 % 14 % 3 % 1% 16 % 26 % 13 % 11 % 9 % 5 % 10 % 4 % 1% 3 % 1% 4 % 4 % Very critical High importance Neutral Low importance Not critical Respondents provided multiple answers The corresponding top five historical averages were 29% for children s education, 34% for family adjustment, 34% for spouse/partner resistance, 17% for location difficulties and 12% for intercultural adjustment. Reasons for International Assignment Refusal Select the most common reasons candidates provide for turning down assignments. Family concerns Spouse/partner career Assignment does not meet employee career aspirations Inadequate compensation Quality of life at the location 8% 17% 15% 13% 38% 3 % 3 % 4 % Personal job security Personal security at the location (crime, terrorism, etc.) Inadequate practical support Other 5% 4% 0% 0% The corresponding historical averages were family concerns 35%, spouse/partner career 17%, international assignment does not meet employee career aspirations 13%, inadequate compensation 15%, quality of life at the location 8%, personal job security 6% and personal security at the location 3%.

79 Verbatim Comments: Reasons for International Assignment Refusal Medical issues detected prior to departure on assignment. Schooling options for children. Desire to develop legal career in current location and/or studies or other current responsibilities which impede mobility. Concerns about education Spouse/Partner Assistance Support provided by your company to assist international assignees spouses/partners. Language training Intercultural preparation Assistance with education/training Work permit information or advice Career-planning assistance Tax provider consultation/assistance Employment search or job-finding fees Lump sum allowance for spousal support Identify volunteer activities, find support networks Reimbursement for career enhancement activities Club memberships Identify employment opportunities within your company No support is provided Compensation for spouse s/partner s lost income Other 1% 6% 6% for children. Lack of link between assignments during expatriation and job opportunities when repatriated.. We have not had someone turn down an assignment 20% 17% 15% 27% 23% 20% 35% 31% 41% 37% 64% 75% Respondents provided multiple answers Historically, language training, intercultural preparation, education/training assistance and work permit information or advice were the top four choices (ranked in order). family-related international assignee issues : 76 Verbatim Comments: Spouse/Partner Assistance/Other Not offered often. Claimable partner fund. This varies widely - but overall very limited or no support. All the above are optional provisions which are selected by the manager.. Ad-hoc. Spousal/ Partner Family assistance allowance. Standardized group wide cooperation with local Chambers of Commerce

80 77 : family-related international assignee issues Current Impact of Spouse/Partner Employment on Assignment Acceptance Currently, do spouse/partner careers or employment have an impact on your company s ability to attract employees for an international assignment? No : 65% This is a new question in the report this year so historical data is not available. Yes : 35% Verbatim Comments: Current Impact of Spouse/Partner Employment on Assignment Acceptance Companies who indicated that spouse/partner careers or employment had an impact on the company s ability to attract employees for an international assignment provided the following descriptions: Is definitely a barrier to mobility where partner/ spouse career cannot continue in Host country due to assignment or immigration. Increase in doubleincome families will see rise in declined assignments where partner/spouse is not mobile.. Many dual career families, many female execs with trailing spouses who need to have ability to work in host location. Partner unwilling to give up career, so unwilling to move.. Double income. It is becoming an increasing issue for us. Where the spouse has a successful career/employment prior to assignment, there is a lot of consideration and compromise required within the family to give this up to relocate with the employee. Thus employees with families do have to consider the impact the assignment will have.. The impact is especially positive for spouses who also work for our company. Our company supports to find a job in the host company. It opens new career paths/options to them. For spouses not working for our company, it is offered means to preserve their employability. A secondary income for some candidates is critical in their decision. Occurs rarely, but it occurs - i.e., occasionally an assignment is declined due to spousal concerns. If spouse has job, partner commutes. Employees ask for more compensation to cover up loss of spouse s earning. Our employees feel more comfortable as soon as they know that our company also supports the partner/spouse (and children). We send a lot of people to Singapore and where the partner is not authorized to work under the dependant passport. Comments from expats are causes of stress in relationship with partner not working and added financial strain. We are looking at options for Career support currently to tackle this. Some assignments are not taken if spouse not able to work; won t split family;. Career partners affect the ability to Second the employee, but in most cases the employee still takes the assignment because it is good for the employee s career and the pay is better. Spouse s careers has become an important point of decision to the acceptance of the proposal: will the spouse be able to work in the host country? Will the assignment postpone the career development of the spouse?. We have had push back from assignees for more home leave since their spouse/ family will not accompany on long term assignment. I think this is a trend.. Some assignees decide not to go on assignment because of the spouse s career disruption/discontinuation and they cannot afford to lose the spouse s income.. Difficult to couples out if they both work. Assignees are less likely to accept the assignment if the spouse is unable to find suitable employment or not able to work due to immigration constraints.. If the spouse is not willing to give up their job in the home country, the assignment does not occur.. Highly important for the assignees that spouse is being supported.. We have had several potential assignees that have declined offers due to spouse careers. Is a reason for non-acceptance of assignments as is not easy process for spouses/ partners to find work abroad and especially difficult with accompanying children for different reasons.. There is impact on attracting employees as they want services for the spouses as well. The cost goes up.. Dual career income families are very common. Large

81 majority of countries like China, Brazil, do not allow spouses to work. Immigrations constrains.. Loss of dual income is often brought up.. Spouses cannot always work in host location.. Problems related to adaptation to the country because the varieties in culture, time, customs, language, etc.... If the spouse/partner has an established career, it hinders the acceptance by the employee. I would not say that at this point assignments are being declined because of this point, but the company is getting more pressure to support in finding internal jobs for spouses in addition to the support the policy already provides.. It s difficult to attract dual career couples when both have a good income.. It is one factor that assignees consider before accepting assignment including the lost income. One employee turned down the assignment since the spouse has their own business in the home country.. This most happens in countries with low quality of living, like Angola and Nigeria.. Occasionally assignments are refused. Spouses having to give up their jobs can impact whether an employee is willing to accept an assignment.. The different services provided to spouses make them feel more comfortable and security when making a final decision to relocate.. Not always possible to send a person to the location the company would like the person to work. Required that we focus on issues related to these needs and to implement allowances appreciated and aligned to family needs.. Generation Y demands more solutions for whole family; quality jobs are sometimes mandatory for spouses to join assignee. In Finland most partners work and not all employees are able to accept the terms due to financial reasons Future Impact of Spouse/Partner Employment on Assignment Acceptance Looking ahead, do you think that spouse/partner career issues will become more important for your company s ability to attract employees for an international assignment? No : 31% This is a new question in the report this year so historical data is not available. Yes : 69% Assistance for Elderly Family Members Do you offer assignment policy provisions to assist international assignees with elderly family members? Yes : 8% family-related international assignee issues : 78 No : 92% Historically, 9% of respondents indicated that they had provisions to assist international assignees with elderly family members.

82 79 : family-related international assignee issues Types of Assistance for Elderly Family Members Types of assistance included for elderly family members. Provisions to relocate the family member to the assignment location Provisions to visit the family member who remains in the home country (additional home leave) Provisions to obtain elder-care in the assignment location Provisions to obtain elder-care in the home country Other 18% 27% 36% 64% Those who include provisions to assist international assigness that have elderly family members Respondents provided multiple answers 100% Except for the 2011 report, historically the top two choices were relocation of the family member(s) to the assignment location and visiting the family member(s) in the home country. Verbatim Comments: Assistance for Elderly Family Members/Other Immigration assistance where able for dependant elders. Family member included in COLA, home leave, housing allowances. Elderly parent must be a dependent. Provided if elderly family members are dependents or on an exception basis

83 INTERCULTURAL PREPARATION Intercultural Training Availability Does your company offer formal intercultural preparation for international assignments? No : 16% Yes, all assignments : 38% Yes, some assignments : 45% Historically, 48% of respondents offered training on some assignments, 33% offered training on all assignments and 19% offered no assistance. Intercultural Training Availability Criteria On what basis is the decision to offer the intercultural preparation made? intercultural preparation : 80 Other : 6% Type of assignment : 24% Assignee familiarity with host location : 29% Host location challenges : 17% Cost approval : 11% Assignee request : 13% Those whose company offers formal intercultural preparation for some assignments In the 2014 report, 37% based provision of intercultural training on host location challenges, assignee familiarity with host location and type of assignment were both mentioned by 17%. Verbatim Comments: Intercultural Training Availability Criteria/Other Mandatory. At management s discretion.. Depends on policy and assignee familiarity with host location.. Type and length of the assignment and host country location

84 81 : intercultural preparation Intercultural Training Program Eligibility Who is eligible to receive the intercultural preparation? International assignee only : 7% Other : 3% International assignee and spouse/partner only : 35% Those whose company offers formal intercultural preparation for assignments Entire family on assignment : 55% Historically, 44% of respondents offered this preparation to the entire family, 30% to the international assignee and spouse and 5% to the international assignee only. Verbatim Comments: Intercultural Program Eligibility/Other Entire family (children 8 years and older). Program is available on-line or may be provided as a provision which would be selected by the manager.. Assignee, spouse and children aged 5 + years Mandating Intercultural Training Do you mandate intercultural preparation programs be offered to your international assignees? Mandatory : 25% Optional : 75% Those whose company offers formal intercultural preparation for assignments The historical average for mandatory intercultural preparation was 24%.

85 Use of Media-based and Web-based Intercultural Training Does your company provide web based and/or media based alternatives to face-to-face intercultural training? No : 56% Yes : 44% Historically, 31% of respondents reported that they provided media-based or web-based alternatives to face-to-face training. Primary Purpose of Media-/ Web-based Intercultural Training Primary purpose for your web based and/or media based intercultural training program. More portable (can service assignees anywhere, anytime during assignment) 34% intercultural preparation : 82 Additional pre and post move support to reinforce a face-to-face intercultural program Cost (less expensive) Stand-alone alternative to face-to-face intercultural training program Time (more efficient) 23% 23% 11% 5% Easier to implement 3% Only intercultural preparation offered 0% Other 2% Those whose company provide web-based and/or media-based alternatives to face-to-face intercultural training The corresponding historical averages were more portable 23%, additional pre and post move support 38%, used for cost saving 11%, stand-alone alternative to face-to-face intercultural training 22% and time savings 7%. Verbatim Comments: Primary Purpose of Media-/ Web-based Intercultural Training/ Other We have had poor take-up of face to face training

86 83 : intercultural preparation Value of Intercultural Training for International Assignee Success Rate the value of the intercultural preparation programs for an international assignee s job success. Great Value Good Value Neutral Poor Value No value 0% 0% 17% 32% 51% The historical average for a combined good or great value rating was 90%.

87 notes : 84

88 The following companies participated in the survey and gave their permission to be identified. Abbott Accenture ANZ Banking Group Limited Arup Asurion Bacardi-Martini B.V Barry Callebaut Bayer BBA Aviation USA, Inc. BNP PARIBAS SA Boehringer Ingelheim GmbH Bonduelle BorgWarner Inc. BP Bridgestone Europe Carl Zeiss Cipla Limited Dassault Systèmes Deutsche Post DHL DFS Group Limited Diageo plc Driscoll Strawberry Associaties, Inc. Eli Lilly and Company Enbridge Inc. Federal-Mogul Corporation FirstRand Limited Fonterra Cooperative Group Limited Ford Motor Company FrieslandCampina Gap Inc. Gerdau GlaxoSmithKline GLOBALFOUNDRIES Grundfos Hallmark Hewlett-Packard Company IHG Ingersoll Rand Intact Financial Corporation Jaguar LandRover Laird Lenovo (Beijing) Limited Lexmark International, Inc. Liberty Global Liberty Mutual Insurance LUKOIL OVERSEAS Luvata Manulife Financial Mars MWH Global Inc. Newell Rubbermaid Norton Rose Fulbright NXP Semiconductors Olympus Corporation of the Americas Owens Corning Oxiteno Petrobras Ramboll Royal Bank of Scotland RWE Dea AG S&B Industrial Minerals SABIC Global Mobility Company Schreiber Foods Seadrill State Street Subsea7 do Brasil Serviços Sun Life Financial Suncor TECHNICOLOR The Body Shop International plc The Clorox Company The Manitowoc Company The Northern Trust Company TJX Inc. Tower International Towers Watson Toys R Us Trelleborg AB Tupy UCB SA UniCredit SpA Vodafone Group plc Volkswagen AG VTT Technical Research Centre of Finland Embraco White Martins Wipro Limited Zurich Insurance Company Ltd 2015 Global Mobility Trends Survey Data Explorer To explore the responses to each question in the survey by respondent region, industry and mobility program size please visit: globalmobilitytrends.brookfieldgrs.com brookfieldgrs.com 2015 Brookfield Global Relocation Services. All rights reserved.