As part of its policy formulation process, ISS Governance Services' Global Policy Board invites you to share your thoughts on ten important corporate governance issues, which represent some of our policy changes under consideration for 2008. As investors and issuers engage more actively on governance issues, it's vital to understand the perspectives of a broad range of market participants. As such, we believe additional market feedback on these topics will benefit institutional investors.

Comments are requested for the following policies, covering audit, board, compensation and social issues:

* Aggressive Accounting Practices (U.S.)
* Cumulative Voting (U.S.)
* Director Attendance (Japan)
* Independent Chair (U.S.)
* Non-Employee Director Limit on Equity Plan Participation (Canada)
* Stock Options for Non-Executive Directors (Belgium and the Netherlands)
* Poor Pay Practices (U.S.)
* Stock Option Overhang in ISS Governance Services' Binomial Option Pricing Model (U.S.)
* Say on Pay – Principles for Evaluating Remuneration (U.S. and International)
* Product Safety (U.S.)

To provide feedback, and to learn more about how your comments will be used in the policy formulation process, visit ISS Governance Services' Policy Gateway.