During these times of increased economic and geopolitical uncertainty, it is even more important that issuers understand the priorities and expectations of investors and other stakeholders.
A&M Managing Director Jeremy Orbell and Anne-Marie Clarke, Head of Corporate Governance at Equiniti, recently hosted a webinar on the voting trends to have emerged during the 2022 AGM season and provided analysis on topics including ESG voting, remuneration and director election proposals, stakeholder reporting and more.
Watch the webinar below to see Jeremy Orbell discuss:
- How companies are responding to cost-of-living and labour market pressures, as they plan for 2023 salary reviews
- Developments in incentive plans for executives, including the growing role of environmental and social performance criteria
- Shareholder guidance on executive remuneration policy and practice, and pitfalls for RemCos to avoid
- Trends in non-executive director fees
You will also be able to see Anne-Marie Clarke discuss:
- 2022 Proxy Advisor and Investor voting trends and analysis
- Climate Change & TCFD
- Board composition – Diversity, Overboarding and Tenure
- Shareholder relations /s172
- Looking forward to 2023 - likely foci and emerging trends
To watch the full session or to discuss further, please refer to the below:
Code of Practice 9 – What Is It and Is It Right for You?
December 12, 2025
At A&M, we regularly work alongside our clients’ existing advisors to ensure that they benefit from our extensive experience in managing Code of Practice 9 enquiries.
A&M Benefits Reference Guide
December 11, 2025
Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments. In 2026, employees will be able to increase their retirement savings and contributions to health savings accounts as a result of the increased limits. The IRS limits for 2026 are summarized in the table below along with certain important compliance deadlines.
Pharma in Focus: A Prescription for Thai Tax & Tariff Health
December 8, 2025
Alvarez & Marsal recently hosted an engaging and practical session tailored for tax, finance, and trade professionals in the pharmaceutical industry. This first edition of our Thailand Tax Talk: Industry Series explored how tax leaders in the pharma sector can respond to increasing regulatory pressure, operational complexity, and cross-border trade disruption.
Supreme Court Upholds Delhi High Court Ruling: Indian Subsidiary Does Not Automatically Constitute PE, and No Further Profit Attribution Is Warranted Once the Subsidiary Arm’s Length Remuneration Is Paid
December 5, 2025
The Supreme Court’s affirmation of the Delhi High Court ruling in the Progress Rail case provides important clarity on Permanent Establishment standards in India.
The decision reinforces key principles on control, core functions, agency thresholds, and profit attribution.
It further underscores that arm’s-length remuneration to Indian subsidiaries precludes additional attribution.
A significant development for multinational enterprises evaluating their India-linked operating models.
