Line of sight is a concept from theory on compensation and goal-setting that suggests that rewards and performance goals should be designed so that the employee sees a common line of sight between their goals and the organization. They believe that if they meet the organizational performance goals, they as individuals will also have their goals met. (Kossek).
HR activities that create a “line of sight” between one’s day to day activities and the overall strategic objectives of an organization. It teaches employees how to add profits to the bottom line, then rewards them when they achieve it.”

As defined by Kossek. Performance Compensation for Stakeholders. Retrieved October 1, 2003, from