ISS has posted its usual suite of interpretive material for the upcoming proxy season.
The Compensation FAQs note exceptional circumstances of the COVID-19 pandemic and its impact on company operations will be considered in ISS' qualitative evaluation. The FAQs then point you toward ISS' previously released COVID-19 FAQs.
The Equity Compensation Plan FAQs note that passing scores of the Equity Plan Scorecard (EPSC) will increase for the S&P 500 model (from 55 points to 57 points) and the Russell 3000 model (from 53 points to 55 points). The threshold passing scores are unchanged for other models. There are no new factors or factor score adjustments.
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