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Proxy Advisory Firms Release 2015 Policy Updates (PDF)
FW Cook Link to more items from this source
Dec. 10, 2014
5 pages. "ISS' most significant policy update pertains to the new equity plan scorecard (EPSC) for evaluating equity plan proposals. The EPSC is a more nuanced multi-factor approach to evaluating equity plan proposals in contrast to the current approach, which consists of a series of stand-alone pass/fail tests (e.g., shareholder value transfer (SVT) plan cost and burn rate) and the presence of certain 'egregious' plan features (e.g., stock option repricing without shareholder approval)."

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