Glass Lewis released its Proxy Paper Policy Guidelines for 2023 and updated policy guidelines on ESG proposals. Changes to the benchmark policy guidelines, which—together with clarifying changes—are summarized on pages 7-11) cover board gender and other diversity, director diversity & skills disclosure, environmental and social risk oversight, board accountability for climate related issues (i.e., climate disclosure and oversight), officer exculpation, and long-term incentives. Additional areas of change highlighted in the ESG proposal guidelines and summarized on pages 7 - 8 include shareholder proponent disclosure, racial equity audits, and retirement benefits and severance.
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