ISS Publishes FAQs on Equity Plan ScorecardJohn J. Cannon IIIKenneth J. LaverriereDoreen E. LilienfeldLinda E. RappaportAmy Gitlitz BennettGeorge T. Spera, Jr
but does not directly align. ISS FAQs related to U.S. Equity Compensation Plans provide that no Equity Plan Scorecard (EPSC) points are allocated for a clawback policy that only adheres to the minimum Dodd-Frank requirements, indicating that ISS ...
If an equity plan is coming up, your advisor will help you navigate the intricacies of the ISS Equity Plan Scorecard. They will explain the ISS methodology, explain how different institutional investors use different metrics, and help you prepare your board to make decisions on equity compensation...
Broad coverage – 24,000+ equity & debt issuers Assesses actual performance in situations where companies face specific risks & challenges Provides qualitative insights into company response to controversies through a dialogue-driven analysis Extensive company & stakeholder dialogue and strict verification en...
Changes to the U.S. Equity Plan Scorecard for 2020 ISS evaluates equity plan proposals under its Equity Plan Scorecard (EPSC) policy, which weighs three pillars—plan cost, plan features and grant practices. ISS will generally vote against the plan proposal if the combination of these...
(Hong Kong, Singapore); equity plan scorecard (Canada); vesting period for equity awards (France); ongoing withholds for unilateral board actions (US); audit fees for smaller companies and issuance of shares without pre-emptive rights (UK); acceptance of deposits from the public (India); and...
Pay-for-Performance Qualitative Review- ISS will place greater focus on performance‑vesting equity disclosures and plan designs, especially for companies with a quantitative pay-for-performance misalignment. Existing qualitative considerations around performance equity programs will be subject to greater scr...
Doreen E. Lilienfeld