Chapter 06 · Governance & regulationGovernance, Ethics & Risk

Dual-class share structure

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Definition

A dual-class share structure is a corporate governance arrangement in which a company issues two or more classes of shares carrying different voting rights — typically high-vote shares for founders and insiders, low-vote or non-voting shares for public investors. This separates control from economic ownership, departing from the "one share, one vote" norm. Long associated with family and media firms, the structure has become common among technology listings such as Alphabet, Meta and Snap.

References

OECDCorporate governance and dual-class shares

Supports definition and framing.

Overview

What it means

Insulated control: management can pursue long-term strategy free of market pressure — or entrench itself beyond shareholder accountability.

How it is used

Governance analysts, index providers and stewardship policies treat dual-class structures as a key ESG "G" risk; debates centre on sunset clauses and perpetual control.

Why it matters

Voting-rights structures determine whether shareholders can hold companies to account on sustainability commitments — a structural governance issue for ESG.

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Meaning status
Established
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Last updated
18 Aug 2026
What the classifications mean

Meaning status: Established

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