Reports & Surveys
Linking Comp to Sustainability
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Overcoming Engagement Challenges (Q&A w/GL Stewardship pt. 2)
Download the Overcoming Engagement Challenges - Glass Lewis Stewardship QA Pt. 2
Independent Chair
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Pay Equity
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Nuclear Energy in Japan
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Approach to U.S. Equity Plan Proposals
Perhaps more than any other market, the U.S. has relied heavily on equity compensation as a key means to retain and incentivize top executives. Indeed, equity compensation has facilitated higher levels of total executive pay in the U.S. compared to other markets.
Sustainability Reporting
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Peer Groups for Executive Pay Setting in the U.S.
Executive compensation in the U.S. has skyrocketed in recent years, sparking investor and public scrutiny of pay benchmarking practices. Glass Lewis new Special Report examines how peer group selection and benchmarking practices have contributed to a cyclical pay ratcheting effect in the US.
Perspectives on Global Engagement (Q&A w/GL Stewardship pt. 1)
Perspectives on Global Engagement
Proxy Access
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Mandatory Arbitration
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
UK Code Compliance Review 2020
A significant number of public companies failed to comply with certain provisions, including those on chair tenure and executive pension contribution levels. Instead, companies often opted to explain these deviations, in keeping with the Code's comply or explain principle. This paper reviews the most common provisions of non-compliance among the FTSE 350 and smaller Main Market companies, respectively.
Worker Participation
This report is part of a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Human Capital Management
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Corporate Political Donations
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Board Gender Diversity
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Carbon Asset Risk
Please provide a few details to read our In-Depth report Carbon Asset Risk which explores the risks to banks that engage in project financing activities in emissions-intensive and scrutinized areas including Arctic oil and gas, coal, and tar sands. Our report lays out crucial background and context for understanding what's happening, and what's at stake.
Climate Change
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Under the Microscope Biopharma Companies
Based on meeting notes from 2020 company engagements, this report explores the unique governance and compensations challenges faced by companies in the Biopharma industry.
Racial & Ethnic Diversity in the Boardroom
This report is a review of current disclosure and market practice among S&P 500 companies. Read more on what companies have shared with Glass Lewis, the disclosure challenges, and industry comparisons.
Meme Stocks & Share Price Metrics
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Plastics: Risk, Refuse, & the Road Ahead
This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.
Scope 3 Emissions An Investor Primer
Read why Scope 3 emissions are relevant to investors and some of the key critiques are regarding companies existing reduction targets. See how this topic is being addressed by research and investment communities, and what recent shareholder proposals are revealing about the latest trends in this area.
Back to the Future: Option Repricing
This special report will provide an overview of a compensation technique: option repricing. Repricing refers to revising the exercise price of outstanding options awards to a lower (and thus more attainable) level. Its close cousin, the option exchange, replaces outstanding stock options with new stock options with lower exercise prices than those of the stock options they replaced.
Ethnic Diversity in Corporate Governance Global Overview
Ethnic diversity and stakeholder pressures vary considerably across different countries and regions, and many investors and their advisors apply a local lens when implementing their policies. This paper provides an overview of the current state of play regarding board ethnic diversity globally, outlining local best practice expectations, trends in disclosure and the legal and regulatory frameworks in place, where applicable.
Gender Diversity in the FTSE 350 (UK) 2022 Update
This paper provides an update on the Gender Diversity at FTSE 350 companies following the 2020 deadline, including an outline on the background to progress against gender diversity initiatives in the UK to date; and juxtaposes the UK gender diversity framework with that of its European equivalents.
Gender Diversity in Japan 2023
In the report, we explore whether continuous pressure from investors and calls from the government will drive the advancement of gender diversity across Japanese companies. Seeking answers, we conducted a roundtable discussion on gender diversity issues and surveyed more than 1,950 Japanese companies.
E&S Metric Usage in S&P 500 Executive Compensation (2022 Update)
Research has shown a link between good environmental and social (E&S) practices and strong financial performance. In recent years, the percentage of U.S. companies that included some type of E&S consideration within their executive incentives has risen steadily. Approximately half of all S&P 500 companies included some form of E&S consideration under an incentive plan in 2021, compared to 39% in 2020.
Gender Diversity in the FTSE 350 (UK)
2020 marked a benchmark year for the FTSE 350 as the deadline for achieving the Hampton-Alexander targets a minimum of 33% representation of women on boards was set for December 31.
Revisiting the U.S. CEO Pay Ratio
In this paper, we will review the varying perspectives on the U.S. CEO pay ratio and share a summary of our research into recent pay ratio data. Additionally, we discuss how, despite the ratio's relative lack of influence, certain aspects of the required disclosure standards may yet provide useful context to investors focused on human capital management.
UK Executive Remuneration and the Cost-of-Living Crisis
This paper looks not only at the company UK Executive Remuneration and the Cost-of-Living Crisis reporting but also at the implementation of remuneration policies at FTSE 350 companies, particularly as it relates to salary increases, which will be a key area of focus for shareholders given recent inflation levels.
Executive Share Ownership Requirements in the United States
In advance of the 2024 proxy season, Glass Lewis reviewed the executive share ownership policies and practices in place at companies in the Russell 3000 Index. Below are some of the key takeaways from the report:
Charting UK Diversity Progress
Glass Lewis new special report assesses the current state of play following the initial implementation of the new rules, providing a statistical overview of diversity performance across the FTSE 350 in addition to illustrative examples of best-in-class disclosure. We also discuss Glass Lewis general policy approach to diversity issues, and where relevant, the wider market response to the changes.
Governance in Taiwan: Survey of Corporate Issuers
Taiwan is one of the leading markets in Asia in terms of corporate governance, and its governance practices have undergone a series of profound positive changes in the past several years. Glass Lewis has conducted a survey to better understand the current environment that Taiwanese companies are operating in and to dive deeper into how Taiwan-listed companies are grappling with several of global corporate governance's key topics.
E&S Metric Usage in S&P 500 Executive Compensation (2023 Update)
This special report will provide you with an overview of the E&S metrics being used by companies, and the need for improved disclosure in this area to support shareholders in determining how the targets align with a company's long-term goals and ambitions.