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Equity Plan Scorecard (EPSC)

A method that Institutional Shareholder Services (ISS) uses to evaluate a company's stock plans for voting recommendations relating to proposals in the company's proxy statement. The scorecard model considers a range of positive and negative factors to determine the company's total EPSC score, rather than a series of "pass/fail" tests as applied in the prior policy used by ISS. The three main categories of scorecard factors are:

  • plan cost
  • plan features
  • grant practices

This "nuanced approach," in the words of ISS, will generally determine whether the organization recommends voting for or against a proposal. ISS has issued a series of FAQs that provide guidance on EPSC.

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