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.
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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.
