provide a source for the following paragraph: 2. Strategic compensation plan: This is a critical component of an effective compensation plan. This plan should be designed and implemented to support the needs of the employees, customers, and shareholders. It should explain how the compensation program, from salary to incentives, meets the needs of the employees. It should also align with the company's strategic goals to support the needs of customers and shareholders. Furthermore, the plan should ensure that compensation data is accessible while respecting privacy and confidentiality