This study, conducted by the European Centre for Law and Economics (CEDE) at ESSEC, analyses the integration of ESG (Environmental, Social, Governance) criteria into the remuneration policy of executive directors (DMS) of the CAC40, utilizing research carried out within the Women Board Ready ESSEC programme in 2023. In response to growing extra-financial challenges, the remuneration of DMS has evolved to include ESG objectives, aiming to encourage a serious consideration of these criteria in the strategies of major corporations, alongside the evolving legal framework. The inclusion of ESG criteria in remuneration packages is now a widespread practice among large European companies, though the weighting and nature of the criteria used vary significantly. Reports from the Responsible Investment Forum (FIR), based on annual questions during shareholder meetings of major corporations published between 2020 and 2024, show a growing trend in the integration of ESG criteria into the remuneration policies of CAC 40 companies. In 2023, 842 written questions were posed during general assemblies. Within the Women Board Ready ESSEC programme, participants of the 2023 cohort worked on addressing disparities in the application of ESG criteria. While 100% of CAC40 companies have included ESG criteria in short-term variable remuneration since 2022, the ESG component in variable remuneration is 19.6% and 19.8% for the short and long terms, respectively. Only 23 CAC 40 groups provide a detailed breakdown of ESG criteria for the short term, and only 16 do so for the long term. This study also notes an imbalance in the types of ESG criteria considered, with a predominance of environmental criteria over social and governance criteria. Companies need to ensure that prioritized ESG indicators are clear, detailed, and aligned with meaningful performance objectives. The CSRD directive should serve as a tool for progress in this area, leading us to produce a second working paper on this topic and broader recommendations, to be published later.