This briefing paper analyzes Citigroup Inc's efforts to set aside funds for executive compensation, how they engage with the media, and corporate tools that could improve the transparency of their compensation system remuneration. Citigroup is a global bank headquartered in New York, NY (Citigroup, Inc., 2011). Citigroup received a bailout from the US government two years ago (Hester, 2009) and has been trading strongly ever since. Last June, Citigroup announced it would set aside $86 million for the quarter to pay bonuses to key executives. The announcement was made by Citigroup company spokesperson Jon Diat (Scheer & Eichenbaum, 2011). Mandatory regulatory documentation was compiled so as to address possible recipients of the bonuses as merely “key” employees: no names were provided, and the number of possible recipients was withheld as confidential information (Scheer & Eichenbaum, 2011). Some names of possible beneficiaries have been revealed to the media. Citigroup's beliefs regarding compensation are good because they understand that executives need to be financially recognized for their achievements. The following quote is an example of how companies can fail to financially recognize employee achievements. “An employer cannot fire a worker if this violates an implied contract, such as a verbal promise, or the basic rules of 'fair behaviour'. For example, an employer cannot legally fire a salesperson just because he or she earned a larger bonus under an incentive program than the employer wanted to pay” (Lawrence & Weber, p. 369, 2011) . The quote above explains how a company can set up a compensation system and then fire employees who successfully reach the highest pay within that compensation system. Executives may receive similar treatment from shareholders, with the exception that shareholders do not create the compensation system. Shareholders can exude enormous public ridicule. If a company accepts criticism from shareholders and organizations, it could be seen as wanting to fire the executive who achieved the set goals. Citi is keeping the names of some of its profit-sharing candidates confidential. An important aspect in protecting shareholder interests is keeping the company as transparent as possible (Lawrence & Weber, 2011). Citi should disclose all the names of executives who could earn bonuses from profit-sharing programs. Investors may want to know who is and is not part of the profit sharing program; they may also want to know why participants' names are kept confidential.