ARTICLE
11 December 2025

ISS Proxy Voting Guidelines For 2026

KL
Herbert Smith Freehills Kramer LLP

Contributor

Herbert Smith Freehills Kramer is a world-leading global law firm, where our ambition is to help you achieve your goals. Exceptional client service and the pursuit of excellence are at our core. We invest in and care about our client relationships, which is why so many are longstanding. We enjoy breaking new ground, as we have for over 170 years. As a fully integrated transatlantic and transpacific firm, we are where you need us to be. Our footprint is extensive and committed across the world’s largest markets, key financial centres and major growth hubs. At our best tackling complexity and navigating change, we work alongside you on demanding litigation, exacting regulatory work and complex public and private market transactions. We are recognised as leading in these areas. We are immersed in the sectors and challenges that impact you. We are recognised as standing apart in energy, infrastructure and resources. And we’re focused on areas of growth that affect every business across the world.
Institutional Shareholder Services (ISS) has published the changes to its global benchmark voting guidelines (its proxy voting guidelines) for 2026...
United States Corporate/Commercial Law
Paul Ellerman’s articles from Herbert Smith Freehills Kramer LLP are most popular:
  • within Corporate/Commercial Law topic(s)
Herbert Smith Freehills Kramer LLP are most popular:
  • within Transport, Environment and Law Department Performance topic(s)
  • in United States

Institutional Shareholder Services (ISS) has published the changes to its global benchmark voting guidelines (its proxy voting guidelines) for 2026, along with an executive summary of the changes to all of its global guidelines.

For UK remuneration, a significant change to note relates to "good leaver treatment" – where companies treat leavers as "good leavers" for the purposes of exit payments, this treatment should only be extended to genuine good leavers. The change requires companies to provide a rationale and justification for their treatment of leavers.

The updated guidelines will apply to voting at shareholder meetings taking place on or after 1 February 2026.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

[View Source]

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More