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.

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.

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 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.

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.

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.

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.

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.

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.

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.

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:

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.

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.

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.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Detailed explanation of Glass Lewis approach to corporate governance, proxy voting, and research practices.

Detailed explanation of Glass Lewis approach to corporate governance, proxy voting, and research practices.

Detailed explanation of Glass Lewis approach to corporate governance, proxy voting, and research practices.

Detailed explanation of Glass Lewis approach to corporate governance, proxy voting, and research practices.

Retrospective assessment of major developments and shareholder voting outcomes from the past proxy season.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Detailed explanation of Glass Lewis approach to corporate governance, proxy voting, and research practices.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.

Detailed explanation of Glass Lewis approach to corporate governance, proxy voting, and research practices.

Clear and concise overviews of Glass Lewis governance solutions and research offerings.