The thesis provides an overview over the great variety of theories concerning the correlation between the remuneration of managers and the overall performance of the companies of which they manage and shape the future. The work wants to underline the strong effect that the CEO of a company can have over company life and to clarify the importance of remuneration as an instrument to attract retain and motivate top managers in their guiding role. This objective is not trivial since the manager is invested with the power of taking important decisions on the behalf of the entire company, and therefore of all his internal and external stakeholders, acting substantially as an agent.