Desain Kompensasi Strategis untuk Keberlanjutan Organisasi
Keywords:
compensation system, long-term goals, sustainability, incentives, balanced scorecardAbstract
An effective compensation system for long-term goals must align with organizational strategy through a causal chain linking strategic outcomes to desired behaviors, performance metrics, and compensation design. Long-term incentives such as stock options and performance-based equity units align managers’ interests with those of shareholders. Expectancy theory emphasizes the relationship between effort, performance, and rewards in employee motivation. Non-financial compensation addresses the needs for autonomy, competence, and relatedness. A balanced scorecard expanded to include environmental and social metrics is necessary for sustainable performance measurement. Implementation faces challenges related to resistance, complexity, fairness, and cost. Cultural and regulatory contexts require a “global-local” approach. The board of directors plays a role in overseeing executive compensation systems to prevent conflicts of interest.
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