ISS Governance (ISS) has published policy updates for its 2026 Global Proxy Voting Guidelines (Guidelines) which include key clarifications specifically for Canadian issuers with respect to (i) advance notice provisions (ANPs), (ii) amendments to equity-based compensation plans, and (iii) non-employee director (NED) deferred share unit (DSU) plans. The updated Guidelines also provide general policy updates applicable to all global issuers with respect to environmental and social-related (E&S) shareholder proposals and the classification of highly-paid non-independent non-executive directors (NINEDs). ISS’ updated Guidelines will apply to shareholder meetings held on and after February 1, 2026.
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Burgeoning ESG metrics have led to a rethink. Could companies instead focus their particular capabilities to help tackle society’s biggest challenges?
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