A multi billion dollar company more concerned about the share holders and upper management making money, rather than appreciating the folks that show up every day to help safely move the product the customer is paying to have moved by rail. It is really quite sad that the employees are just looked at as replaceable numbers and not as human beings trying to make a living and support their families.
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Like a lot of other Fortune 500 firms, UP currently has a single-minded dedication to ticking off all the cynical late-stage capitalism stereotypes they can. Layoffs, pay cuts, benefit cuts in the face of record profits and corporate tax cuts, all for the sake of improving the all-holy operating ratio number.
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The "Unified Plan 2020" that was recently announced will make things very, very interesting over the next few years.
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Going along with the above two, the retirement plan is pretty useless if hanging around for a long career is increasingly rare.
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Location in Omaha, NE has hurt recruitment and leads to a glut of new employees from the same universities. The culture of suburban Nebraska has caused problems for minority and LGBT employees (though, to their credit, UP does seem to do as much as they can to mitigate this)
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Some teams in IT struggle with integrating all developers/workers into the team in a meaningful manner. This goes quadruple for high-priority projects; UP does not have the people capable of managing and architecting these projects, generally won't go out and find them, and won't listen to them when they do get them. Cold, antiseptic atmosphere leads to clannish, unfriendly teams.