Insights
David Yang
Emilia McDougal
Final ISS Compensation Benchmark Policy Changes for 2026
On November 25, ISS released final benchmark policy updates for 2026. The following table summarizes the compensation-related U.S. policy changes effective for meetings on or after February 1, 2026:
The full Benchmark Policy Changes for 2026 document for the US can be found here. We expect ISS to provide important details regarding the implementation and application of the new 2026 policies in updated FAQs and methodology papers, which are typically released in mid-December for the upcoming proxy year. The FAQs and methodology papers can be found here when released.
David YangManaging Director
David Yang has advised numerous public and privately-held companies on all aspects of executive and board compensation. His experience covers a wide range of industries, including healthcare, financial services, retail, consumer products, transportation, and technology among others. He is a frequent speaker on executive compensation topics and a regular author of the firm’s alert letters.
Emilia McDougalConsultant
Emilia McDougal consults on executive and board compensation matters, with a focus on market research for public and privately-held clients of various size and industries.