Preparing for proxy season 2026? Time to review advance notice policies and equity-based compensation plans
ISS Guidance (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…

