This study examines the growing integration of environmental, social, and governance (ESG) criteria into the remuneration policies of executive corporate officers (dirigeants mandataires sociaux, DMS), with a particular focus on large European and French listed companies. Rooted in agency theory and stakeholder expectations, the inclusion of ESG metrics in executive compensation aims to align managerial incentives with long-term sustainable value creation. While this practice has become widespread, the research highlights persistent limitations, including uneven implementation, discretionary selection of criteria, and methodological challenges in measuring extra-financial performance.