PepsiCo Company FinalNameTutor’s Name17/09/2015Executive SummaryPepsiCo values her human resources and believes human resources are the greatest asset. This report looks at the group’s current human resources environment, the human resources posture, the comparator groups’ human resources posture and the company’s human resources competitive position. PepsiCo’s executive compensation decisions are made by a sub-committee of the board consisting of independent directors. The compensation policy is designed to align the interests of executives with those of the shareholders. Cash compensation consists of a basic salary and performance based annual and long term incentives. Non-monetary compensation consists of employee benefits and share options. The company’s Executive Incentive Compensation Plan (EIC Plan) is approved by shareholders. In relation to its peers in the comparator group the company pays a competitive salary pegged at 75th percentile of the comparator groups. PepsiCo is an industry leader in leadership development. Leadership development is closely aligned to the business strategy and is a critical challenge for the company’s senior management. Leadership development strategy philosophy is Leadership development and training for “just in case" to training for