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Glass Lewis has updated its COVID-19 guidance to remove specific references to fiscal years, and to clarify that it will apply throughout the course of the COVID-19 pandemic, especially for companies and industries that continue to be affected by the pandemic.

The guidance notes that the uncertainties causes by the pandemic have highlighted the need for effective pay programs and the importance of strong links between pay and performance.  All companies, especially those who sought special support from governments or executed significant employment cuts, should consider the reputational risk associated with poor pay decisions, especially as regards the quantum of payouts. And even companies who have performed well during this time may face additional challenges in justifying high executive payouts to their shareholders.

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