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Investor Presentaiton

2016 Braskem | Annual Report 61 85% of the market median for the initial amount (Development Range) Market median at the central benchmark (Target Range) 115% of the market median for the maximum amount (Advanced Performance Range) Variable remuneration, carried out in the form of Profit Sharing (PLR), is aligned with Braskem's strategy and culture, making it possible to attract and retain talent. Its main objective is to stimulate achieving the best results and to recognize individual performances. The main individual challenges are included in the Action Program (PA) of each Team Member, and the calculation basis includes indicators such as operating EBITDA, working capital variation, and operational investment (CAPEX). The variation in the ratio of the Company's lowest salary compared to the local minimum wage remained stable throughout 2016, with a slight increase of 1 and 2 points, respectively, in the state of São Paulo (Brazil), and in the United States. It is worth mentioning that the salaries at Braskem are equal for men and women within their respective positions.17 LOWEST SALARY VERSUS LOCAL MINIMUM WAGE G4-LA2 RETIREMENT G4-LA10 For Team Members who intend to retire from units in Brazil, Braskem offers the Horizons program, which, for a year, prepares and supports professionals and their families for the post-career transition process. The program consists of four modules, totaling 40 hours, and has two fundamental pillars: Reflection of life and career: process of awareness about the new stage of life that is approaching. Knowledge management: ensure the continuity of the Company's business through a structured process of knowledge transfer acquired by each Team Member throughout his or her career that are important for Braskem's succession process. 2015 2016 SP 1.7 1.8 RJ 2.2 2.2 Brazil BA 1.6 1.6 1. AL 1.5 1.5 RS 1.8 1.8 2. United States 2.9 3.1 Germany Mexico 2.0 2.0 3.6 3.5 At Braskem, benefits are offered from the time of hiring and there is no distinction between full-time, part-time or fixed-term Team Members.18 Health and Dental Plans (Brazil, Mexico, and the United States) • Private Pension - Odeprev (Brazil, United States, and Germany)19 • • • Life Insurance Life Insurance 16 (Brazil, Mexico, United States, and Germany)20 Child Care Assistance (Brazil) Maternity and Paternity Leave (Brazil, Mexico, United States, and Germany)21 Meal vouchers (Brazil); food stamps (Mexico); discounts at nearby restaurants with Braskem directly paying the restaurant (Germany) Disease Support (Brazil) Special Child Assistance (Brazil) 17 The calculation used includes the lowest salary offered by Braskem, using the Hay table (table of positions and salaries established by Braskem), considering 85% of the range (least % of range varying between 85 and 115) from the lowest position at the Company versus the local minimum wage that is established by the collective bargaining agreement, in the case of Brazil, and the local minimum wage for non-union Team Members. 18 Currently, Braskem does not have Team Members in Brazil hired for a fixed term, only Apprentices (16), who are hired according to the country's own regulations. In Germany, there are three Team Members hired for a fixed-term. 19 Braskem provides private pension plans in Brazil, the United States and Germany, with the purpose of supporting the Team Members in the planning and preparation of their post- career period and their retirement. In Brazil, Braskem offers the supplementary pension plan called ODEPREV - Odebrecht Previdência, put together sustainably, without risks of actuarial imbalance, with a defined contribution format, exclusive to Team Members of the Odebrecht Organization. 20 ODEPREV - Odebrecht Previdência offers participants a social security insurance (PrevSeguro), which extends the financial protection of the Plan Participants and/or their relatives, in case of death (natural or accidental), or total and permanent disability (due to illness or accident), occurring before the age of 65. 21 Braskem tracks the exit and return indicator of maternity leave only in Brazil, and does not monitor this in other countries. In 2016, a total of 33 Team Members utilized the benefit, and 29 was the number of Team Members who returned to work after the maternity leave period. (G4-LA3)
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