ISS has finalized its 2026 policy updates, which will apply to U.S. meetings after February 1, 2026. Key changes include modifications to the ISS quantitative pay-for-performance model, equity plan scorecard enhancements, a stricter stance on excessive non-employee director pay, increased flexibility for company responsiveness to low say-on-pay support, and a shift to view time-based equity awards with extended vesting horizons more positively. For more information, please reach out to Aon’s Executive & Board Advisory team at humancapital@aon.com for expert guidance on navigating these changes.
ISS 2026 Policy Updates: Key Changes for US Meetings
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Important update for 2026. The changes on executive and director compensation, equity-awards structure, and governance practices reflect how much investor expectations and market dynamics are evolving. For organisations, it will be critical not just to comply but to proactively align internal governance, pay-for-performance frameworks and board practices with these new benchmarks. In your view: which of these changes' equity vesting timelines, non-executive director pay norms, or board composition standards will force the biggest shift in how Indian parent-subsidiary or global firms operate locally?