ISS has announced significant updates to its 2026 Benchmark Policies, spotlighting long-term pay-for-performance alignment, enhanced scrutiny on director compensation, and a global push toward harmonization.
From shifting P4P evaluations to a 5-year horizon to introducing new equity plan scoring factors and a case-by-case approach for ESG proposals, these changes signal a clear trend: investors expect durability, transparency, and strategic disclosure.
Kingsdale’s perspective? Companies must act now to align compensation structures, strengthen governance features, and prepare for heightened scrutiny on director pay and equity plans.
