The International Organization for Standardization (ISO) has published IWA 48:2024, a new International Workshop Agreement that provides a framework for implementing Environmental, Social and Governance (ESG) principles. This high-level document is designed to guide organisations of all sizes, particularly small and medium-sized enterprises and those in developing countries, in integrating ESG practices into their organisational culture, supporting ESG performance management, and facilitating measurement and reporting under existing frameworks. IWA 48:2024 is designed to be complementary and interoperable with existing voluntary and regulatory reporting frameworks, including IFRS/ISSB standards and the European Commission's ESRS.

The International Organization for Standardization (ISO) has published ISO 14092:2026, setting out requirements and guidance for climate change adaptation planning by local governments and communities. The standard provides a framework for identifying climate hazards, assessing risks and impacts, defining adaptation objectives and implementing and monitoring measures. Although primarily intended for local authorities, it applies to any organisation managing location-specific physical climate risks and builds on ISO 14090:2019 and is intended to help translate international climate commitments into practical local action, addressing gaps in fragmented adaptation planning.

ISP (internet service provider) describes a business that provides users with access to the internet and related connectivity services, such as broadband, mobile data, hosting, email and cloud infrastructure. In legal practice, ISPs are central to disputes and regulatory issues involving online content, data protection, interception, cybersecurity, e‑commerce and consumer protection.The term is used descriptively across the UK and Ireland, but is reflected in legislation and case law. In the UK, relevant provisions and concepts appear in the Communications Act 2003, the Investigatory Powers Act 2016, the Online Safety Act 2023 and retained EU e‑commerce rules. In Ireland, ISPs are addressed in legislation including the Communications Regulation Acts, the ePrivacy regime and the implementation of the EU eCommerce and Digital Services legislation.Key issues for ISPs include liability for third‑party content, notice-and-takedown procedures, data retention and disclosure to law enforcement, lawful interception, network neutrality, and regulatory obligations imposed by Ofcom (UK) and ComReg (Ireland). Usage of the term and its core legal implications is broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland, though specific regulatory frameworks and enforcement bodies differ.

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ISS Governance has announced updates to its Benchmark proxy voting policies following input gathered during its public comment period on 19 significant proposed policy changes, for which it received 28 responses. The final updates span global, regional, and market-specific issues, and are grouped according to ISS’s three global benchmark policy research regions: the Americas; Europe, the Middle East and Africa (EMEA); and Asia-Pacific. ISS notes that the revised policies continue to support informed voting decisions consistent with investor stewardship responsibilities and fiduciary duties. The updates form part of ISS’s annual global policy development process and will apply to shareholder meetings held on or after 1 February 2026.

ISS Governance has announced updates to its 2025 Benchmark proxy voting policies, which will be applicable to shareholder meetings held on or after 1 February 2025.

Institutional Shareholder Services (ISS) Governance has launched its 2025 Global Benchmark Policy Survey, a key part of its annual policy development process for potential ISS policy changes for 2026. The survey explores governance topics such as shareholder rights in multi-class capital structures and board governance, with a focus on director overboarding. It also seeks views on non-executive director pay and executive compensation, as well as hybrid equity incentive plans in the UK. In addition, it covers evolving governance and risk management issues related to artificial intelligence, biodiversity, cybersecurity, and human rights. The survey closes on 22 August 2025. Once responses have been analysed, ISS will open a public comment period to gather feedback on key proposed policy changes for 2026, with final updates expected later in 2025.

ISS Governance has opened a comment period on proposed changes to its ISS Benchmark voting policies for 2026. It seeks feedback from investors, companies and other market participants globally on 19 proposed policy changes. The proposed changes cover several jurisdictions, including the US, UK, Ireland, Continental Europe and Japan. For the UK and Ireland, the proposed changes introduce a clear definition of in-person shareholder meetings to address recent practices by companies seeking to introduce more restrictive in-person shareholder meetings, which could reduce shareholder participation and limit opportunities for engagement with the board. ISS Governance will review all feedback before finalising the 2026 Benchmark voting policies, which are expected to be announced in late November 2025 and will apply to shareholder meetings held on or after 1 February 2026. The comment period closes on 11 November 2025.

Institutional Shareholder Services (ISS) has published guidance recommending that companies employ statistical analysis—including Monte Carlo simulation—when setting executive compensation goals. Authored by Liam Hardy, Craig Benedict, and Henry Mbom from ISS's Compensation and Governance Advisory team, the paper advocates for data-driven approaches to address misaligned incentives between executives and shareholders.

ISS-Corporate, the institutional research arm of institutional Shareholder Services (ISS), has published a paper examining the limited adoption of post-vesting holding requirements among companies in the Russell 3000 index. The analysis found that only a small percentage of these companies have implemented such measures compared with other shareholder-aligned remuneration practices.

Institutional Shareholder Services (ISS)-Corporate published its review of the 2025 UK and Ireland AGM season, highlighting a heightened focus on executive pay following the Investment Association's Principles of Remuneration released in October 2024. The review found that FTSE 350 companies maintained broad support for their remuneration policies, with no policy resolutions failing over a five-year period, although three remuneration report proposals did fail in 2025. Additionally, the Quoted Companies Alliance Corporate Governance Code became effective for accounting periods beginning 1 April 2024, with initial disclosures published in 2025. AIM companies are now advised to submit remuneration matters to shareholder votes.

The International Sustainability Standards Board (ISSB) has announced the expansion of its Jurisdictional Adopters Working Group at the IFRS Sustainability Symposium in London, aiming to support the global implementation of ISSB Standards as a recognised framework for sustainability-related disclosures. This initiative seeks to enable jurisdictions to accept reports prepared in accordance with ISSB Standards, thereby reducing regulatory fragmentation and improving efficiency and comparability across capital markets. With around 40 jurisdictions planning adoption, the ISSB also introduced a Jurisdictional Rationale Guide and tool to assist stakeholders in understanding the motivations for adoption, including enhanced investor decision-making and cost-effective reporting practices.