By Chloe Maister, Kenneth Sparling

SAY-ON-PAY SERIES
This is the second in a summer series on reading the 2026 say-on-pay results, preparing for off-season shareholder engagement, and bringing investor feedback into the compensation committee’s fall planning cycle.

The 2026 say-on-pay season produced stronger results for most S&P 500 companies. Nearly 75% received at least 90% shareholder support, up from 70% in 2025, while the share below 70% declined from about 6% to 5%. The low-support group became smaller in 2026, but the remaining weakness was more concentrated. Large special awards appeared in half of the 22 cases below 70% support, and all five failed votes involved an outsized equity grant.

By Serdar Sikca, Kenneth Sparling

SAY-ON-PAY SERIES
This is the first in a summer series on reading the 2026 say-on-pay results, preparing for off-season shareholder engagement, and bringing investor feedback into the compensation committee’s fall planning cycle.

By late June, the Say-on-Pay vote has usually moved from the proxy calendar into the compensation committee’s rearview mirror. This is when the approval percentage can start to crowd out the underlying signals.

By Dina Bernstein, Bindu Culas

On May 19, 2026, the Securities and Exchange Commission proposed amendments intended to simplify the public company reporting framework and expand disclosure accommodations to a broader group of public companies. The proposal would modify filer categories, extend filing deadlines for certain smaller issuers, and make scaled disclosure provisions available to additional companies.

By Dina Bernstein, Bindu Culas

On September 22, 2025, ISS published the results of its latest annual Global Benchmark Policy Survey. The following is a summary of the compensation-related items in the Benchmarking Survey and the investor responses to those items…

By David Yang

Glass Lewis (“GL”) recently announced major updates to its pay-for-performance (“P4P”) model for the 2026 proxy season. The P4P model serves as the foundation for GL’s evaluation of a company’s executive pay practices to inform its say-on-pay vote recommendation…