The executive remuneration is very interesting and topical issue within the frame of the corporate governance. The aim of this paper is to present the current issues of the executive remuneration 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 the executive remuneration regulation in public limited companies in the Czech Republic under the new Czech Act on Business Corporations. Afterwards, the paper analyzes the revised executive remuneration regulation within the European Union.