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光辉国际(Korn Ferry):2025年美国董事会评估年度状况报告(英文版)(33页).pdf

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1、ANNUAL STATE OFBOARD EVALUATIONSIN THE U.S.2025TABLE OFCONTENTSIntroduction03Highlights04S&P 500 Disclosure of Board Evaluation Practices08Worlds Most Admired Companies Trends and Disclosure Practices18Trends in Global Board Evaluation Standards20Gibson Dunn Stakeholder Perspectives22Korn Ferry Fram

2、ework for Board Evaluations23Conclusion27Appendix:Global Board EvaluationRequirements&Standards28Authors3202|Annual State of Board Evaluations in the U.S.2025INTRODUCTIONEach year,Korn Ferry publishes research examining the currentlandscape and emerging trends in board evaluation practicesamong U.S.

3、public companies.As in prior years,we collaborated with Gibson,Dunn&Crutcher LLP to analyze the board evaluationdisclosures of S&P 500 companies as presented in theirproxy statements.This study represents one of themost comprehensive assessments of board evaluationpractices in the United States.1Kor

4、n Ferry and Gibson Dunn have conducted research ofsimilar scope for the past four years.Where relevant,thisreport includes year-over-year and three-or four-yearcomparisons to highlight shifts and developments inboard evaluation practices.New for this year:We have analyzed the practices of the Worlds

5、 MostAdmired Companies within the S&P 500 to identifyhow they differ from the rest of the companies in theindexwith some surprising results.2We have included a survey of board evaluationpractices in major markets around the world.In preparing this report,Korn Ferry collaborated with attorneys and su

6、mmer associates from Gibson,Dunn&Crutcher LLPbetween June and September 2025 to design and conduct the analysis of S&P 500 board evaluation disclosures.1 Korn Ferry partners with Fortune to determine the Worlds Most Admired Companies ranking.2 All percentages in this report represent percentages of

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1. **披露率持续提升**:2025年98%的S&P 500公司(485家)在代理声明中披露董事会评估流程,较2022年增长7%。 2. **评估方法趋复杂**:53%公司采用三层评估(董事会、委员会、个人董事),较2024年上升6个百分点;55%进行个人董事评估,同比增5%。 3. **第三方参与增加**:38%公司引入第三方支持评估(如访谈),较2024年上升3%,其中61%披露第三方具体作用。 4. **透明度差异显著**:“全球最受赞赏公司”(S&P 500内)在评估方法披露(77% vs 70%)、第三方使用(42% vs 33%)及主题覆盖(68% vs 56%)上领先普通S&P 500公司。 5. **行动转化不足**:仅18%公司披露评估后采取改进措施,较2024年下降3个百分点,反映评估有效性待提升。
董事会评估趋势? 全球最佳实践? 评估如何落地?
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