With companies increasingly dropping environmental, social and governance (ESG) and diversity, equity & inclusion (DEI) factors from their executive pay plans, there’s sharp disagreement between investors and issuers as to how these kinds of changes should be viewed by proxy advisory firms, according to the latest voting policy survey from ISS Governance.

The firm published the results of its latest annual global benchmark policy survey, which it uses to help craft its voting policies for the upcoming proxy season. READ MORE