Background and Overview
ISS’ peer group construction methodology incorporates information from companies’ self-selected pay benchmarking peer groups. Information regarding selected peers, as well as the industry groups that those peers are selected from, are used to influence ISS’ peer group construction process. The methodology continues to maintain a focus on identifying companies that are reasonably similar to the subject company in terms of pay band (Europe only), industry, and size (based on one or more of revenue, assets, and market capitalization).