1. 1 © 2015 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Context Setting Overview What did we explore? Research to date has yielded useful information from the perspective of those experiencing employment insecurity. KPMG and the United Way worked together to identify the “voice of the employer” in an effort to help explore potential policies and practices that could ameliorate this trend or mitigate its effects.

2. 2 © 2015 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Our Research Approach We reached out to senior executives across the Toronto and conducted interviews to help identify the “voice of the employer.” We also conducted a working session with C-suite leaders to answer the following questions: Awareness Current Actions Potential Response Are organizations aware of insecure employment and the associated impacts? What motivates businesses to hire temporary/contract workers? Are you aware of any actions/ policies to mitigate the effects of insecure employment? What could employers potentially do to relieve the consequences associated insecure employment? Sector Focus Manufacturing Information Technology RetailHealth Entertainment/ Media Other

3. 3 © 2015 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Non-Traditional Work – An Overview of Employers’ Perspective Examples of Insecure Employment Examples of Insecure Employment Seasonal Project Based Resource Replacement New Role/Function Perceived Benefits Short term cost savings and reduced long-term liabilities Ability to meet demand Employee Attraction Identification of resources Perceived Benefits Short term cost savings and reduced long-term liabilities Ability to meet demand Employee Attraction Identification of resources Drivers Financial pressures Varying and fluctuating business needs Talent identification/ testing Labour market demands Internal FTE budgeting Restrictive collective bargaining agreements Drivers Financial pressures Varying and fluctuating business needs Talent identification/ testing Labour market demands Internal FTE budgeting Restrictive collective bargaining agreements Perceived Risks Higher turnover and increased churn Lower employee engagement and alignment Reduced Performance Health and safety risks Reduced customer satisfaction Perceived Risks Higher turnover and increased churn Lower employee engagement and alignment Reduced Performance Health and safety risks Reduced customer satisfaction The following diagram outlines employer perspectives on non-traditional/insecure employment, from drivers to potential employer responses to help mitigate the negative social affects. Recurring Contract

4. 4 © 2015 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Potential Responses Cultivate A Culture of Inclusion Inclusion in Performance Development Process Inclusion in Org. Events Defined Work Experience Programs Tools and Knowledge to Support Mitigating Behaviors Financial Literacy and Planning Career Planning Training Proactive Supports Extension of nominal benefits Employee Discounts Employer Planning and Communication Business Planning Enhanced Scheduling Leveraging Synergies Introduce/ Improve Bridging Programs