{"id":62853,"date":"2025-12-02T12:21:38","date_gmt":"2025-12-02T17:21:38","guid":{"rendered":"https:\/\/allianceadvisors.com\/?p=62853"},"modified":"2025-12-02T13:05:34","modified_gmt":"2025-12-02T18:05:34","slug":"iss-releases-2026-u-s-benchmark-policy-updates","status":"publish","type":"post","link":"https:\/\/allianceadvisors.com\/ko\/iss-releases-2026-u-s-benchmark-policy-updates\/","title":{"rendered":"ISS Releases 2026 U.S. Benchmark Policy Updates"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row css_animation=&rdquo;fadeIn&rdquo; content_placement=&rdquo;bottom&rdquo; column_spacing=&rdquo;0px&rdquo; wpex_bg_image_source=&rdquo;featured&rdquo; css=&rdquo;.vc_custom_1740765101116{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&rdquo; min_height=&rdquo;450px&rdquo;][vc_column wpex_bg_image_source=&rdquo;featured&rdquo; css=&rdquo;.vc_custom_1738695614909{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&rdquo; wpex_bg_position=&rdquo;center center&rdquo;]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:300px;\"><\/div><style>.vcex-heading.vcex_696b050d018f0{width:600px;color:var(--wpex-accent);font-size:var(--wpex-text-6xl);font-weight:600;line-height:var(--wpex-leading-tight);}@media (max-width:479px){.vcex-heading.vcex_696b050d018f0{font-size:30px;}}<\/style><h1 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl wpex-max-w-100 wpex-mr-auto vc_custom_1740760034678 vcex_696b050d018f0\"><span class=\"vcex-heading-inner wpex-inline-block\">ISS Releases 2026 U.S. Benchmark Policy Updates<\/span><\/h1><style>.vcex-heading.vcex_696b050d037af{width:600px;color:var(--wpex-accent);font-size:var(--wpex-text-lg);font-weight:600;line-height:var(--wpex-leading-tight);}@media (max-width:479px){.vcex-heading.vcex_696b050d037af{font-size:16px;}}<\/style><h3 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl wpex-max-w-100 wpex-mr-auto vc_custom_1740761328938 vcex_696b050d037af\"><a href=\"https:\/\/allianceadvisors.com\/staff-member\/shirley-westcott\/\" class=\"wpex-no-underline wpex-inherit-color-important\" target=\"_self\"><span class=\"vcex-heading-inner wpex-inline-block\"><span class=\"vcex-heading-icon vcex-heading-icon-left vcex-icon-wrap wpex-mr-5\">By<\/span>Shirley Westcott<\/span><\/a><\/h3><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:50px;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:30px;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&rdquo;&rdquo;]<a class=\"glossaryLink cmtt_Institutional Shareholder Engagement cmtt_Institutional Shareholder\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Institutional Shareholder&lt;\/div&gt;&lt;div class=glossaryItemBody&gt; Institutional Shareholder is a large investor that owns significant amounts of stock in...&lt;\/div&gt;&lt;div id=&amp;quot;cmtt_related_articles&amp;quot; class=&amp;quot;cmtt_related_articles_wrapper&amp;quot;&gt;&lt;div class=&amp;quot;cmtt_related_title cmtt_related_articles_title&amp;quot;&gt;Related Articles: &lt;\/div&gt;&lt;ul class=&amp;quot;cmtt_related&amp;quot;&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/the-importance-of-pre-agm-shareholder-engagement-cornerstone-practices-for-greater-china-2023\/&amp;quot;&gt;The Importance of Pre-AGM Shareholder Engagement Cornerstone Practices for Greater China 2023&lt;\/a&gt;&lt;\/li&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/2023-proxy-season-preview\/&amp;quot;&gt;2023 Proxy Season Preview&lt;\/a&gt;&lt;\/li&gt;&lt;\/ul&gt;&lt;\/div&gt;&lt;div class=glossaryTooltipMoreLinkWrapper&gt;&lt;a class=glossaryTooltipMoreLink href=https:\/\/allianceadvisors.com\/ko\/glossary-index\/institutional-shareholder\/ &gt;Read more...&lt;\/a&gt;&lt;\/div&gt;\" data-link=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/institutional-shareholder\/\" href=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/institutional-shareholder\/\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Institutional Shareholder<\/a> Services (ISS) has published its U.S. benchmark policy updates for the upcoming proxy season, which will take effect for shareholder meetings on or after Feb. 1, 2026<sup>1<\/sup>. As detailed below, the revisions mirror the changes ISS proposed in October and are concentrated around the following topics: multi-class capital structures, executive and non-employee (NED) compensation, and environmental and social (E&amp;S) shareholder proposals. Notably, ISS is adopting a more flexible approach to certain issues, including giving companies more latitude in their choice of equity pay awards and their responsiveness to say-on-pay (SOP) votes, as well as moving away from its default position of supporting specific categories of E&amp;S resolutions.\n<p>ISS has additionally made minor edits to the policy document, including eliminating information that is duplicated in its U.S. Peer Group, U.S. <a class=\"glossaryLink cmtt_Executive Compensation cmtt_&ldquo;Say on Pay&rdquo; provisions\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Executive Compensation&lt;\/div&gt;&lt;div class=glossaryItemBody&gt; Executive compensation is the financial compensation and benefits package provided to top-level...&lt;\/div&gt;&lt;div id=&amp;quot;cmtt_related_articles&amp;quot; class=&amp;quot;cmtt_related_articles_wrapper&amp;quot;&gt;&lt;div class=&amp;quot;cmtt_related_title cmtt_related_articles_title&amp;quot;&gt;Related Articles: &lt;\/div&gt;&lt;ul class=&amp;quot;cmtt_related&amp;quot;&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/the-importance-of-pre-agm-shareholder-engagement-cornerstone-practices-for-greater-china-2023\/&amp;quot;&gt;The Importance of Pre-AGM Shareholder Engagement Cornerstone Practices for Greater China 2023&lt;\/a&gt;&lt;\/li&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/2023-proxy-season-preview\/&amp;quot;&gt;2023 Proxy Season Preview&lt;\/a&gt;&lt;\/li&gt;&lt;\/ul&gt;&lt;\/div&gt;&lt;div class=glossaryTooltipMoreLinkWrapper&gt;&lt;a class=glossaryTooltipMoreLink href=https:\/\/allianceadvisors.com\/ko\/glossary-index\/executive-compensation\/ &gt;Read more...&lt;\/a&gt;&lt;\/div&gt;\" data-link=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/executive-compensation\/\" href=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/executive-compensation\/\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Executive Compensation<\/a> Policies and U.S. Equity Plans FAQs, which will be updated in mid-December.<\/p>\n<h3>Problematic Capital Structure\/Unequal Voting Rights<\/h3>\n<p>ISS is eliminating inconsistencies in its treatment of capital structures with unequal voting rights by considering them problematic regardless of whether superior voting shares are classified as &ldquo;common&rdquo; or &ldquo;preferred.&rdquo;&nbsp; Preferred shares that only have voting rights with respect to items that affect their class of holders are not considered problematic.<\/p>\n<p>ISS will oppose management proposals to create a new class of preferred stock with voting rights superior to the common stock with the following exceptions:<\/p>\n<ul>\n<li>Convertible preferred shares that vote on an &ldquo;as converted&rdquo; basis; or<\/li>\n<li>The enhanced voting rights of the preferred shares are limited in duration and applicability and are voted in a way that mirrors the votes of the common shares.<\/li>\n<\/ul>\n<p>The same exceptions will apply to ISS&rsquo;s policy of recommending against directors, committee members or the full board (other than new nominees) at companies that maintain multi-class capital structures with unequal voting rights.<\/p>\n<h3>&nbsp;Long-Term Alignment in Pay-for-Performance (PFP) Evaluation<\/h3>\n<p>ISS is extending the time horizon of its U.S. PFP quantitative screens (Relative Degree of Alignment and Financial Performance Assessment) from three years to five years to better reflect how investors assess a company&rsquo;s long-term performance when evaluating CEO compensation relative to peers.<\/p>\n<p>ISS&rsquo;s assessment of pay quantum (Multiple of Median test) will now incorporate both one-year and three-year views of CEO pay relative to peers to smooth out short- to mid-term fluctuations, unusual one-time events, or external factors.<\/p>\n<h3>&nbsp;Time-Based Equity Awards with Long-Term Time Horizon<\/h3>\n<p>ISS is taking a more flexible approach in evaluating the equity pay mix in its PFP qualitative analyses whereby time-based equity awards with extended time horizons will be viewed positively.<\/p>\n<p>Although ISS did not provide further details, a plurality of investor respondents to its 2025 policy survey considered time-based awards with three-year vesting plus a two-year post-vesting retention requirement to be sufficiently long-term to dispense with performance requirements for part or all of executives&rsquo; long-term incentive awards.<\/p>\n<h3>Company Responsiveness to SOP Votes<\/h3>\n<p>ISS will be more flexible towards company responsiveness to a low (less than 70%) SOP vote in the prior year in cases where shareholder feedback is difficult to obtain because of recent SEC guidance regarding Schedule 13G (passive) versus Schedule 13D (active) filing status for institutional investors.&nbsp; If a company discloses that it attempted but failed to elicit sufficient feedback from its investors, ISS will assess the company&rsquo;s actions taken in response to the vote and how they are beneficial to shareholders when recommending on the reelection of <a class=\"glossaryLink cmtt_&ldquo;Say on Pay&rdquo; provisions\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Compensation Committee&lt;\/div&gt;&lt;div class=glossaryItemBody&gt; A committee of a company&amp;#039;s board of directors responsible for overseeing executive compensation...&lt;\/div&gt;&lt;div id=&amp;quot;cmtt_related_articles&amp;quot; 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A situation in which an individual or group seeks to gain control of a company&amp;#039;s board of...&lt;\/div&gt;&lt;div id=&amp;quot;cmtt_related_articles&amp;quot; class=&amp;quot;cmtt_related_articles_wrapper&amp;quot;&gt;&lt;div class=&amp;quot;cmtt_related_title cmtt_related_articles_title&amp;quot;&gt;Related Articles: &lt;\/div&gt;&lt;ul class=&amp;quot;cmtt_related&amp;quot;&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/2023-proxy-season-preview\/&amp;quot;&gt;2023 Proxy Season Preview&lt;\/a&gt;&lt;\/li&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/2023-u-s-proxy-season-review\/&amp;quot;&gt;2023 U.S. Proxy Season Review&lt;\/a&gt;&lt;\/li&gt;&lt;\/ul&gt;&lt;\/div&gt;&lt;div class=glossaryTooltipMoreLinkWrapper&gt;&lt;a class=glossaryTooltipMoreLink href=https:\/\/allianceadvisors.com\/ko\/glossary-index\/proxy-contest\/ &gt;Read more...&lt;\/a&gt;&lt;\/div&gt;\"  data-link=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/proxy-contest\/\"  href=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/proxy-contest\/\"  data-mobile-support=\"0\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex='0' role='link'>proxy contest<\/a>, <a class=\"glossaryLink cmtt_Mergers &amp; Acquisitions\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Merger&lt;\/div&gt;&lt;div class=glossaryItemBody&gt; Merger is a transaction in which two or more companies combine to form a new entity, with the...&lt;\/div&gt;&lt;div id=&amp;quot;cmtt_related_articles&amp;quot; class=&amp;quot;cmtt_related_articles_wrapper&amp;quot;&gt;&lt;div class=&amp;quot;cmtt_related_title cmtt_related_articles_title&amp;quot;&gt;Related Articles: &lt;\/div&gt;&lt;ul class=&amp;quot;cmtt_related&amp;quot;&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/south-korean-consumer-products-company\/&amp;quot;&gt;Case Study: Activism&lt;\/a&gt;&lt;\/li&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/2023-proxy-season-preview\/&amp;quot;&gt;2023 Proxy Season Preview&lt;\/a&gt;&lt;\/li&gt;&lt;\/ul&gt;&lt;\/div&gt;&lt;div class=glossaryTooltipMoreLinkWrapper&gt;&lt;a class=glossaryTooltipMoreLink href=https:\/\/allianceadvisors.com\/ko\/glossary-index\/merger\/ &gt;Read more...&lt;\/a&gt;&lt;\/div&gt;\"  data-link=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/merger\/\"  href=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/merger\/\"  data-mobile-support=\"0\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex='0' role='link'>merger<\/a> or bankruptcy.&nbsp; In addition to the disclosure of engagement efforts and relevant compensation actions, ISS will take into account significant board turnover.<\/p>\n<h3>High NED Pay<\/h3>\n<p>ISS is expanding its policy on high NED compensation, allowing for adverse recommendations against the responsible board committee in the first year of occurrence of highly problematic pay or when a pattern emerges across non-consecutive years.&nbsp; Currently, negative recommendations are only triggered after two or more consecutive years of excessive NED pay absent a compelling rationale or other mitigating factors.<\/p>\n<p>Problematic NED pay practices include large pay magnitude; performance awards, retirement benefits and excessive perquisites; and inadequate disclosure of the rationale for unusual payments.&nbsp; NED pay practices that are only marginally problematic in the absence of other escalatory factors or multi-year patterns will continue to receive warnings only.<\/p>\n<h3>Equity Plan Scorecard (EPSC) Enhancements<\/h3>\n<p>ISS is adding a new scoring factor under the Plan Features pillar of its EPSC that will assess whether equity plans that include NED participation disclose cash-denominated award limits, which is considered best practice.&nbsp; For 2026, the NED individual award limit factor will only apply to S&amp;P 500 and Russell 3000 ESPC models.<\/p>\n<p>ISS is also introducing a new overriding negative factor where an equity plan proposal will receive a negative recommendation if it lacks sufficient positive features under the Plan Features pillar, despite an overall passing score.&nbsp; For 2026, this will apply to S&amp;P 500, Russell 3000, and non-Russell 3000 EPSC models.<\/p>\n<h3>E&amp;S Shareholder Proposals<\/h3>\n<p>ISS is implementing a fully case-by-case approach to shareholder proposals on diversity, political contributions, human rights and climate change\/greenhouse gas emissions to reflect shifting investor sentiment, declining support for such proposals, regulatory changes and evolving company practices.&nbsp; Currently, ISS generally recommends in favor of such proposals, though its level of support has been falling in recent years.<sup>2<\/sup><\/p>\n<p>Globally, ISS will continue to apply a consistent case-by-case framework to its evaluation of E&amp;S proposals.&nbsp; It is adding a new factor on whether the proposal addresses substantive matters that impact shareholders&rsquo; interests, including shareholder rights.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&rdquo;.vc_custom_1753787606989{padding: 20px !important;background-color: #F1F1F1 !important;}&rdquo;][vc_column][vc_column_text css=&rdquo;&rdquo; font_size=&rdquo;13px&rdquo;]\n<\/p><h3>Citations<\/h3>\n<p><sup>1<\/sup> See ISS&rsquo;s executive summary and redlined changes to its U.S. benchmark policies at &nbsp;<a href=\"https:\/\/www.issgovernance.com\/file\/policy\/latest\/updates\/Executive-Summary-of-ISS-Policy-Updates-and-Process.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.issgovernance.com\/file\/policy\/latest\/updates\/Executive-Summary-of-ISS-Policy-Updates-and-Process.pdf<\/a> and <a href=\"https:\/\/www.issgovernance.com\/file\/policy\/latest\/updates\/Americas-Policy-Updates.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.issgovernance.com\/file\/policy\/latest\/updates\/Americas-Policy-Updates.pdf<\/a>.<\/p>\n<p><sup>2<\/sup> See ³ÉÈËÊÓƵ&rsquo; 2025 U.S. Proxy Season Review at <a href=\"https:\/\/allianceadvisors.com\/2025-u-s-proxy-season-review\/\">https:\/\/allianceadvisors.com\/2025-u-s-proxy-season-review\/<\/a>.[\/vc_column_text][\/vc_column][\/vc_row]\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css_animation=&#8221;fadeIn&#8221; content_placement=&#8221;bottom&#8221; column_spacing=&#8221;0px&#8221; wpex_bg_image_source=&#8221;featured&#8221; css=&#8221;.vc_custom_1740765101116{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; min_height=&#8221;450px&#8221;][vc_column wpex_bg_image_source=&#8221;featured&#8221; css=&#8221;.vc_custom_1738695614909{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; wpex_bg_position=&#8221;center center&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]Institutional Shareholder Services (ISS) has published its U.S. benchmark policy updates for the upcoming proxy season, which will take effect for shareholder meetings on or after Feb. 1, 20261. As detailed below,&hellip;<\/p>\n","protected":false},"author":15,"featured_media":62870,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[227],"tags":[],"post_series":[],"ppma_author":[463],"class_list":["post-62853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-ko","entry","has-media"],"authors":[{"term_id":463,"user_id":15,"is_guest":0,"slug":"shirley","display_name":"Shirley Westcott","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/791f096a465d2b60d28c5dbbeae347131fa69393350b87e61a282f5b71333b61?s=96&d=mm&r=g","author_category":"","first_name":"Shirley","last_name":"Westcott","user_url":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/posts\/62853","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/comments?post=62853"}],"version-history":[{"count":2,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/posts\/62853\/revisions"}],"predecessor-version":[{"id":62863,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/posts\/62853\/revisions\/62863"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/media\/62870"}],"wp:attachment":[{"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/media?parent=62853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/categories?post=62853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/tags?post=62853"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/post_series?post=62853"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/ppma_author?post=62853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}