The Boss is supposedly the owner and director of the company that employs Stanley. For unknown reasons, he has hired hundreds of office workers and controls them using a structure located in the basement of the facility. Dubbed the 'Mind Control Facility', the machine, besides directing the actions and emotions of all of his employees, also keeps them under constant survelliance.
Of course, the Boss does not let any of his employees know about this, and hides the structure under his office. A certain combination to must be typed into his keypad in order for one to access it. Alternately, a voice command can supposedly be used to unlock it, in one particular ending.
The Boss is never shown in-game, though a portrait is located in his office, showing a man wearing a suit and tie. The portrait has a title "I am The Most Expensive Boss" under it. The man's face, however, is cut off and cannot be seen.
The Boss has never appeared in-game, although is mentioned constantly by the Narrator, and in the Mariella Ending is implied by Stanley to not be against firing him for considering Stanley as "insane". He has a very lavish office, as opposed to the cubicles that most of his workers occupy. The Boss apparently has an Executive Bathroom, with poetic writings displayed on the bathroom's wall.
The image of the stanley's boss was made from a comment on suggestion to the HD remix. One fan said:
"My math teacher is named Mr. Foots, He doesn't know your game but he's pretty tall. Could you put him somewhere in The Stanley Parable?"
The photo has now been used as the photo of the Stanley's boss.