The inclusion of ESG (environmental, social, and governance) criteria in executive remuneration policies is now well-established, yet it remains uneven across companies and often applied too discretionarily. The choice among various criteria is not always the most relevant to the business and can sometimes be "easy" to achieve, ensuring the additional remuneration is awarded. Defining a set of standard ESG criteria applicable to all companies is a challenge. On this point, we find the conclusions developed by Dell' Erba and Ferrarini (2024). It is thus pertinent to develop a personalised approach, tailored to the specificities of each economic entity and its non-financial challenges. We propose, therefore, to promote a philosophy of extra-financial performance in executive remuneration, guided by a set of principles to direct remuneration committees in the selection, evaluation, and measurement of ESG criteria. In this perspective, it is essential to place ESG criteria within the context of their deployment to justify executive remuneration policies. Integrating ESG criteria into remuneration packages should be seen as a legitimate objective, equivalent to financial criteria. By encouraging executives to aim for extra-financial performance, the goal is to align the objectives of sustainable value creation with those of executive remuneration. Research shows a positive correlation between ESG scores and the adoption of remuneration policies based on sustainable performance. Companies with strong ESG profiles are more likely to adopt such policies. However, it remains crucial to demonstrate that linking executive remuneration to ESG criteria effectively contributes to overall extra-financial performance. Furthermore, the European directive on corporate sustainability reporting (CSRD) now imposes a normative framework aimed at encouraging companies to disclose information on the nonfinancial impacts of their activities, which should progressively clarify matters. Such a harmonised framework at the European level represents a step forward towards greater transparency and accountability of companies regarding ESG criteria. Companies would do well to adopt this framework as quickly as possible, even if it seems complex.