I didn't have a very clear idea of what this film would be about, but, as the story advances, we clearly understand that the title is an ironic one because this boss puts his own interests above everything and even when he seems to think of his employees' well being, he is actually putting his business success on the top of the list. Any adversity is fought with money or a more radical measure. In the end, he doesn't really care about the father that lost his son, as long as the so desired prize is on the wall of his living room. Balance is a very important issue, his own balance, and if he needs to unbalance other peoples´lives, that's ok with him.

Bardem does what we expect, a brilliant performance, the story is a subtle criticism to a society that only values money, power, populism and the human being is just an instrument to the good boss will and needs. Well written and directed with some interesting twists.