| ACI Guidelines | OECD Guidelines on Anti-Corruption and Integrity in State-Owned Enterprises |
| AIH | Azerbaijan Investment Holding |
| ALIO | Korea’s integrated public institution disclosure platform |
| APE | Agence des participations de l’État (France) |
| BRI | Belt and Road Initiative |
| CCE | Corporate Commonwealth Entities (Australia) |
| CEO | Chief executive officer |
| CSR | Corporate social responsibility |
| CSRD | Corporate Sustainability Reporting Directive (European Union) |
| DIPRES | Public Budget Office (Chile) |
| EDF | Électricité de France |
| EEP | Établissements et Entreprises Publics (Morocco) |
| EIA | U.S. Energy Information Administration |
| ESG | Environmental, social and governance |
| EU | European Union |
| FMO | Dutch state-owned development bank |
| GDP | Gross domestic product |
| HCAP | Hellenic Corporation of Assets and Participations (Growthfund, Greece) |
| IAS | International Accounting Standards |
| IASB | International Accounting Standards Board |
| IFRS | International Financial Reporting Standards |
| ILO | International Labour Organization |
| JSC | Joint-stock company |
| KPI | Key performance indicator |
| LAC | Latin America and the Caribbean |
| LLC | Limited liability company |
| MNE Guidelines | OECD Guidelines for Multinational Enterprises on Responsible Business Conduct |
| NTER | National Tax Equivalent Regime (Australia) |
| ÖBAG | Österreichische Beteiligungs AG (Austria) |
| OECD | Organisation for Economic Co-operation and Development |
| ORBIS | Moody’s ORBIS database |
| p.p. | Percentage points |
| PPO | Public policy objective |
| PSO | Public service obligation |
| R&D | Research and development |
| RBC | Responsible business conduct |
| ROE | Return on equity |
| RoR | Rate of return |
| RPT | Related party transaction |
| RTVE | Spanish public broadcaster |
| SAI | Supreme Audit Institution |
| SASAC | State-owned Assets Supervision and Administration Commission of the State Council (China) |
| SSH | Slovenian Sovereign Holding |
| SGEI | Services of general economic interest |
| SOE | State-owned enterprise |
| SOE Guidelines | OECD Guidelines on Corporate Governance of State-Owned Enterprises |
| USD | United States dollar |
| VAT | Value added tax |
| WTO | World Trade Organization |
Ownership and Governance of State‑Owned Enterprises 2026
