Ownership and Governance of State‑Owned Enterprises 2026

Over the past two decades, state-owned enterprises (SOEs) have assumed an increasingly important role in the global economy, operating at the intersection of the state and the market. This report examines developments in SOE ownership and governance across 58 economies and provides comparative information on national frameworks and practices, supporting greater awareness and more effective implementation of the OECD Guidelines on Corporate Governance of State-Owned Enterprises. It covers ownership arrangements, disclosure and transparency, board governance, sustainability-related expectations, as well as anti-corruption and integrity. New to this edition, inaugural analysis of the OECD Global State-Owned Enterprises Dataset which highlights the global economic footprint of SOEs.