Defining and capturing data on the ownership and control of state-owned enterprises

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Publication type
Technical guidance


Extractives, Opening Extractives

Implementation, Technology

Open Ownership Principles
Structured data


State-owned enterprises (SOEs) are a critical part of the global economy and play a prominent role in natural resource governance in many countries.

Transparency about how SOEs are owned or controlled is crucial to understanding if they are being run for the benefit of the public. It helps to identify corruption and reputational risks and to meet the broader aims of beneficial ownership reforms.

This guidance explores what information is needed on the corporate governance of SOEs to support transparency efforts. It demonstrates how capturing high-quality structured data on SOE ownership or control structures aids information-checking, as well as helping satisfy Requirement 2.6 of the EITI Standard.

Five main considerations for government implementers are detailed in this technical note:

  1. Defining SOEs
  2. Ensuring comprehensive coverage of SOEs
  3. Establishing which control mechanisms to record
  4. Deciding whether to list individuals or role titles
  5. Capturing structured data
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