May 20 (Reuters) - Proxy adviser ISS recommended that

General Motors ( GM ) shareholders vote against the Detroit

automaker's proposed compensation package for top executives at

the June annual shareholder meeting.

The executives include GM's top boss Mary Barra, chief

financial officer Paul Jacobson, president Mark Reuss and other

key members.

WHY IT'S IMPORTANT

Shareholders voting for executive packages is an integral part

of a company's functioning and prevents it from overpaying or

underpaying its management team.

The shareholders' vote is, however, non-binding on the

company.

KEY QUOTES

"A vote against this proposal is warranted. A

pay-for-performance misalignment exists, and sufficient

mitigating factors have not been identified for the year in

review," ISS said.

"Although short-term incentives were primarily based on

financial metrics, target goals were set below the prior year's

target and actual performance," ISS added.

(Reporting by Nathan Gomes in Bengaluru; Editing by Shinjini

Ganguli)