Today, Swedish corporate governance has much in common with how corporate governance has developed internationally in recent decades. At the same time, it differs in certain significant areas, both from the Anglo-Saxon one-tier model and the two-tier modelwhich is found in much of continental Europe.
The differences include matters concerning attitudes to the role of owners, the division of power and responsibilities between the different governance bodies, the formation of boards and the role of the auditor.
The Corporate Governance Board sees the building of greater knowledge and understanding of Swedish corporate governance, not least on the international capital markets, as one of its key assignments. The Swedish Corporate Governance Code therefore contains a general description of the Swedish model of corporate governance in its introduction.
For a presentation with particular focus on Swedish corporate governance in an international perspective, see also chapter 6.14 of The International Corporate Governance Handbook, The Swedish Corporate Governance Model, published by the Institute of Directors, London in 2009.