The remuneration of executive officers (company´s management) is very interesting and topical issue within the frame of the Corporate Governance principles and rules. The aim of this paper is to present the remuneration policy regulation in public limited companies and especially to review the operation of these rules in the Czech Republic and the European Union with regard to their dynamic development at a global level in the context of the financial crisis.
Thus the paper deals with the description of management remuneration regulation in public limited companies in the Czech Republic under the Commercial Code, effective during the financial crisis and also in the new Czech Act on Commercial Corporations. Afterwards, the paper analyzes the revised remuneration policy of the European Union after the financial crisis.