This Guide is intended to facilitate the practical implementation of the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the “SOE Guidelines”). It is focused on ensuring a high quality of transparency and accountability, which is the very basis of any sound corporate governance regime. It aims to help evaluate existing practices, identify their strengths and weaknesses and provide examples of successful practices. The Guide provides viable policy options and a “road map” of the practical steps that might be taken to implement the SOE Guidelines, pointing at typical difficulties, risks and hurdles that may be encountered during the implementation process. It also provides examples that illustrate the implementation of provisions and can serve as references and inspiration to governments that are confronted with similar challenges.