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Going Beyond: Policy Updates

Glass Lewis Publishes 2024 Policy Revisions

Glass Lewis has released its 2024 U.S. proxy voting guidelines along with revised policies on shareholder resolutions and environmental, social, and governance (ESG)-related issues.1 These will take effect for shareholder meetings held on or after Jan. 1, 2024.

The revisions, which are summarized below, include new or updated discussions on cyber risk oversight, executive ownership guidelines, clawback provisions, board oversight of environmental and social (E&S) issues, and material weaknesses in internal controls over financial reporting. In addition, Glass Lewis will begin applying its policy on board accountability for climate-related issues to most large-cap companies. Glass Lewis has also provided clarifications to some of its existing policies.

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