{"product_id":"styrelsens-arbetsordning-vd-instruktion-rapportinstruktion-2026-2027","title":"Board Rules of Procedure \u0026 CEO Instructions 2026\/2027 – Reporting Instructions, Delegation Matrix \u0026 Guide Word\/PDF","description":"\n\u003ch2\u003eBoard Rules of Procedure \u0026amp; CEO Instructions 2026\/2027 – Reporting Instructions, Delegation Matrix \u0026amp; Guide\u003c\/h2\u003e\n\u003cp\u003eThis is a complete corporate governance package for Swedish limited companies (aktiebolag) that wish to create a clear and documented \u003cstrong\u003edivision of responsibilities between the board of directors, the chair of the board, and the managing director (CEO)\u003c\/strong\u003e. The package includes rules of procedure, CEO instructions, reporting instructions, a decision and delegation matrix, an annual board cycle, and a detailed user guide.\u003c\/p\u003e\n\u003cp\u003eThe template package was \u003cstrong\u003elegally reviewed on October 5, 2026\u003c\/strong\u003e, against the current wording of the \u003cstrong\u003eSwedish Companies Act (2005:551), amended up to and including SFS 2026:783\u003c\/strong\u003e, and takes particular account of the fact that rules differ between private and public limited companies.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDelivery:\u003c\/strong\u003e 6 separate documents in both Word (DOCX) and PDF – a total of \u003cstrong\u003e12 files and 15 A4 pages per format series\u003c\/strong\u003e.\u003c\/p\u003e\n\n\u003ch3\u003eIncluded in this package\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eBoard Rules of Procedure 2026\/2027\u003c\/strong\u003e – 3 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eCEO Instructions 2026\/2027\u003c\/strong\u003e – 3 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eReporting instructions to the board\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eDecision \u0026amp; Delegation Matrix Board\/CEO\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eAnnual board cycle\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eDetailed user guide\u003c\/strong\u003e – 3 pages.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eImportant distinction: private vs. public limited company\u003c\/h3\u003e\n\u003cp\u003eThis package is deliberately designed to avoid a common legal error found in older templates.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePrivate limited companies do not have a general legal requirement to establish a written set of rules of procedure or specific written CEO instructions annually.\u003c\/strong\u003e The previous general provisions in Chapter 8, Sections 6–7 of the Swedish Companies Act were repealed in 2014.\u003c\/p\u003e\n\u003cp\u003eHowever, the board of a private limited company can voluntarily use rules of procedure and CEO instructions to clarify responsibilities, mandates, decision-making limits, and reporting. In practice, this is often valuable when the company has multiple board members, an external CEO, larger operations, or a more complex organization.\u003c\/p\u003e\n\u003cp\u003eFor \u003cstrong\u003epublic limited companies\u003c\/strong\u003e, special rules apply:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003eThe board must, in accordance with Chapter 8, Section 46 a of the Swedish Companies Act, \u003cstrong\u003eannually adopt written rules of procedure\u003c\/strong\u003e.\u003c\/li\u003e\n\n\u003cli\u003eThe board must, in accordance with Chapter 8, Section 46 b of the Swedish Companies Act, have \u003cstrong\u003ewritten instructions regarding the division of labor\u003c\/strong\u003e between the board, the CEO, and other bodies established by the board.\u003c\/li\u003e\n\n\u003cli\u003eA public limited company must always have a managing director (CEO).\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eThe board's responsibility cannot be delegated away\u003c\/h3\u003e\n\u003cp\u003eAccording to Chapter 8, Section 4 of the Swedish Companies Act, the board is responsible for the company's organization and the administration of the company's affairs. The board shall, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003econtinuously assess the company's financial situation,\u003c\/li\u003e\n\n\u003cli\u003eensure adequate control of accounting and asset management,\u003c\/li\u003e\n\n\u003cli\u003eensure that the company's other financial conditions are controlled in an appropriate manner,\u003c\/li\u003e\n\n\u003cli\u003eact with due care when delegating tasks,\u003c\/li\u003e\n\n\u003cli\u003econtinuously monitor whether the delegation can be maintained.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003cp\u003eA delegation matrix can therefore clarify who does what – but it does not remove the board's overall statutory responsibility.\u003c\/p\u003e\n\n\u003ch3\u003eBoard Rules of Procedure\u003c\/h3\u003e\n\u003cp\u003eThe rules of procedure provide a practical structure for the board's own work and include, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003ecompany category and legal basis,\u003c\/li\u003e\n\n\u003cli\u003ethe board's main tasks,\u003c\/li\u003e\n\n\u003cli\u003ethe roles of the chair, members, deputy members, and the CEO,\u003c\/li\u003e\n\n\u003cli\u003emeeting frequency and notice procedures,\u003c\/li\u003e\n\n\u003cli\u003erequirements for decision documentation,\u003c\/li\u003e\n\n\u003cli\u003equorum and conflicts of interest,\u003c\/li\u003e\n\n\u003cli\u003eminutes and documentation,\u003c\/li\u003e\n\n\u003cli\u003ematters normally reserved for the board,\u003c\/li\u003e\n\n\u003cli\u003ereporting and annual review.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eWhat must a public limited company’s rules of procedure at least regulate?\u003c\/h3\u003e\n\u003cp\u003eFor a public limited company, the rules of procedure must, according to Chapter 8, Section 46 a of the Swedish Companies Act, specify:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003ehow work shall be divided between the board members, where applicable,\u003c\/li\u003e\n\n\u003cli\u003ehow often the board shall meet,\u003c\/li\u003e\n\n\u003cli\u003eto what extent deputy members shall participate in the board's work and be called to meetings.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe template covers these parts but also includes practical governance issues that many companies need to regulate beyond the legal minimum.\u003c\/p\u003e\n\n\u003ch3\u003eCEO instructions – the line between the board and daily management\u003c\/h3\u003e\n\u003cp\u003eAccording to Chapter 8, Section 29 of the Swedish Companies Act, the CEO shall manage the \u003cstrong\u003eday-to-day administration\u003c\/strong\u003e in accordance with the board's guidelines and instructions. There is no universal monetary limit in the law defining day-to-day administration. The assessment depends on the company's operations, size, nature, and specific circumstances.\u003c\/p\u003e\n\u003cp\u003eThe CEO instructions help the board to concretize this limit and include, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003ethe CEO's operational responsibility,\u003c\/li\u003e\n\n\u003cli\u003efinancial governance and internal control,\u003c\/li\u003e\n\n\u003cli\u003eagreements and commercial decisions,\u003c\/li\u003e\n\n\u003cli\u003erisk and compliance issues,\u003c\/li\u003e\n\n\u003cli\u003ematters to be referred to the board,\u003c\/li\u003e\n\n\u003cli\u003emonetary and risk thresholds,\u003c\/li\u003e\n\n\u003cli\u003eurgent measures,\u003c\/li\u003e\n\n\u003cli\u003eauthorized signatories and powers of attorney,\u003c\/li\u003e\n\n\u003cli\u003ereporting to the board,\u003c\/li\u003e\n\n\u003cli\u003econflicts of interest.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eUrgent measures of an unusual nature or great importance\u003c\/h3\u003e\n\u003cp\u003eA CEO may normally not decide on measures that fall outside the day-to-day administration. The Swedish Companies Act does, however, have a specific exception for situations where a board decision cannot be awaited without material inconvenience to the company's business.\u003c\/p\u003e\n\u003cp\u003eIn such situations, the CEO may take the measure, but the board must be informed as soon as possible. The template has a specific section for this situation.\u003c\/p\u003e\n\n\u003ch3\u003eReporting instructions – a separate legal requirement with an important exception\u003c\/h3\u003e\n\u003cp\u003eAccording to Chapter 8, Section 5 of the Swedish Companies Act, as a general rule, the board must provide \u003cstrong\u003ewritten instructions for when and how information needed for the board's financial assessment is to be collected and reported\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp\u003eInstructions do not need to be provided when, considering the company's limited size and operations, they would have no significance for the reporting to the board.\u003c\/p\u003e\n\u003cp\u003eThe separate reporting instructions include, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003emonthly income statement,\u003c\/li\u003e\n\n\u003cli\u003ebalance sheet,\u003c\/li\u003e\n\n\u003cli\u003eliquidity reporting,\u003c\/li\u003e\n\n\u003cli\u003eKPIs and operational key figures,\u003c\/li\u003e\n\n\u003cli\u003eforecasts and budget deviations,\u003c\/li\u003e\n\n\u003cli\u003erisk reporting,\u003c\/li\u003e\n\n\u003cli\u003eimmediate reporting in case of extraordinary events.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eImmediate reporting to the board\u003c\/h3\u003e\n\u003cp\u003eThe package helps the company pre-determine which events should not wait until the next ordinary board meeting. Examples:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003eacute liquidity or financing risk,\u003c\/li\u003e\n\n\u003cli\u003erisk of capital shortage or significant loss,\u003c\/li\u003e\n\n\u003cli\u003emajor customer or supplier loss,\u003c\/li\u003e\n\n\u003cli\u003ematerial dispute or regulatory matter,\u003c\/li\u003e\n\n\u003cli\u003esuspected irregularity or fraud,\u003c\/li\u003e\n\n\u003cli\u003eserious IT, cyber, or personal data incident,\u003c\/li\u003e\n\n\u003cli\u003eother events of an unusual nature or great importance.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eDecision and delegation matrix\u003c\/h3\u003e\n\u003cp\u003eThe separate matrix translates the legal division of responsibility into practical mandates. Here, the company can specify who decides on, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003eday-to-day purchases,\u003c\/li\u003e\n\n\u003cli\u003einvestments within and outside the budget,\u003c\/li\u003e\n\n\u003cli\u003eloans, credits, and collateral,\u003c\/li\u003e\n\n\u003cli\u003ecustomer and supplier agreements,\u003c\/li\u003e\n\n\u003cli\u003estrategic or long-term agreements,\u003c\/li\u003e\n\n\u003cli\u003ehiring of personnel,\u003c\/li\u003e\n\n\u003cli\u003eappointment and dismissal of the CEO,\u003c\/li\u003e\n\n\u003cli\u003edisputes and settlements,\u003c\/li\u003e\n\n\u003cli\u003erelated-party transactions.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003cp\u003eMonetary limits are deliberately left open. An appropriate mandate must be adapted to the individual company's size, liquidity, risk profile, and business model.\u003c\/p\u003e\n\n\u003ch3\u003eInternal authority is not the same as authorized signature\u003c\/h3\u003e\n\u003cp\u003eA central part of the guide explains the difference between \u003cstrong\u003einternal decision-making power\u003c\/strong\u003e and who can legally represent the company externally.\u003c\/p\u003e\n\u003cp\u003eThe CEO instructions and delegation matrix primarily regulate internal mandates. Registered signatory powers and specific powers of attorney must be checked separately. A company should therefore not assume that an internal monetary limit automatically governs legal effects toward third parties.\u003c\/p\u003e\n\n\u003ch3\u003eAnnual board cycle\u003c\/h3\u003e\n\u003cp\u003eThe package contains a two-page annual cycle with a practical structure for:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003eannual accounts and the previous year,\u003c\/li\u003e\n\n\u003cli\u003eannual report and annual general meeting,\u003c\/li\u003e\n\n\u003cli\u003estrategy and half-year follow-up,\u003c\/li\u003e\n\n\u003cli\u003eliquidity, control, and preparedness,\u003c\/li\u003e\n\n\u003cli\u003ebudget and business plan,\u003c\/li\u003e\n\n\u003cli\u003eannual review of governance documents,\u003c\/li\u003e\n\n\u003cli\u003emeeting calendar and recurring board agenda items.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eQuorum and board documentation\u003c\/h3\u003e\n\u003cp\u003eThe template also highlights Chapter 8, Section 21 of the Swedish Companies Act: the board is normally quorate when more than half of the total number of board members are present, unless the articles of association require more. Decisions may not be taken unless all members, as far as possible, have had the opportunity to participate and have received satisfactory documentation.\u003c\/p\u003e\n\n\u003ch3\u003eMinutes\u003c\/h3\u003e\n\u003cp\u003eMinutes must be taken at board meetings. Decisions must be recorded, the minutes must be adjusted in the manner required by law, and any member or the CEO has the right to have a dissenting opinion recorded.\u003c\/p\u003e\n\u003cp\u003eBoard minutes must be kept in numerical order and stored securely.\u003c\/p\u003e\n\n\u003ch3\u003eConflicts of interest\u003c\/h3\u003e\n\u003cp\u003eThe package contains clear checkpoints for conflicts of interest. Instructions or delegation may not be used to bypass the conflict-of-interest rules in the Swedish Companies Act. In the event of related-party transactions or other conflicts of interest, the matter must be assessed before the involved person participates in the handling or decision.\u003c\/p\u003e\n\n\u003ch3\u003eFor which companies is this package suitable?\u003c\/h3\u003e\n\u003cp\u003eThe package can be adapted for, among others:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003eprivate limited companies with an external CEO,\u003c\/li\u003e\n\n\u003cli\u003eowner-led companies that are growing and need clearer corporate governance,\u003c\/li\u003e\n\n\u003cli\u003ecompanies with multiple board members,\u003c\/li\u003e\n\n\u003cli\u003egroup companies,\u003c\/li\u003e\n\n\u003cli\u003epublic limited companies,\u003c\/li\u003e\n\n\u003cli\u003ecompanies preparing for investment, financing, or changes in ownership.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003cp\u003eFinancial companies and other regulated businesses may be subject to additional special rules that must be checked separately.\u003c\/p\u003e\n\n\u003ch3\u003eRecommended workflow\u003c\/h3\u003e\n\u003col\u003e\n\n\u003cli\u003eCheck whether the company is private or public and read the articles of association.\u003c\/li\u003e\n\n\u003cli\u003eAdapt the rules of procedure to the board's actual organization.\u003c\/li\u003e\n\n\u003cli\u003eDefine what the CEO may handle within the day-to-day administration.\u003c\/li\u003e\n\n\u003cli\u003eFill in concrete monetary and qualitative thresholds in the delegation matrix.\u003c\/li\u003e\n\n\u003cli\u003eDetermine what information the board should receive and how often.\u003c\/li\u003e\n\n\u003cli\u003eDecide which events must be reported immediately.\u003c\/li\u003e\n\n\u003cli\u003eCheck registered signatory powers and powers of attorney separately.\u003c\/li\u003e\n\n\u003cli\u003eEstablish the annual cycle and meeting calendar.\u003c\/li\u003e\n\n\u003cli\u003eDecide on the governance documents at a board meeting and include a reference to the minutes.\u003c\/li\u003e\n\n\u003cli\u003eReview the documents regularly and always after major organizational changes.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch3\u003eLegally reviewed for 2026\/2027\u003c\/h3\u003e\n\u003cp\u003eThe package was reviewed on \u003cstrong\u003eOctober 5, 2026\u003c\/strong\u003e, against the Swedish Companies Act (2005:551), current version up to \u003cstrong\u003eSFS 2026:783\u003c\/strong\u003e, particularly:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eChapter 8, Section 4\u003c\/strong\u003e – main tasks of the board and delegation.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eChapter 8, Section 5\u003c\/strong\u003e – written instructions regarding reporting to the board.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eChapter 8, Sections 17–24\u003c\/strong\u003e – chair, meetings, quorum, conflicts of interest, and minutes.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eChapter 8, Sections 27–29\u003c\/strong\u003e – CEO and day-to-day administration.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eChapter 8, Sections 34–42\u003c\/strong\u003e – conflicts of interest, representation, signatory powers, and exceeding authority.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eChapter 8, Sections 46 a–50\u003c\/strong\u003e – special rules for public limited companies.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eFormat and delivery\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003e\u003cstrong\u003e6 documents.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003e12 files in total.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003eWord (DOCX) + PDF.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003e15 A4 pages per format series.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003eDigital product – no physical goods are shipped.\u003c\/strong\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eFrequently asked questions\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eMust a private limited company have board rules of procedure?\u003c\/strong\u003e\u003cbr\u003eNo, not as a general requirement under the Swedish Companies Act. However, the company can voluntarily use rules of procedure for clearer governance.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eMust a public limited company have rules of procedure?\u003c\/strong\u003e\u003cbr\u003eYes. The board must annually adopt written rules of procedure according to Chapter 8, Section 46 a of the Swedish Companies Act.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eMust a private limited company have a CEO?\u003c\/strong\u003e\u003cbr\u003eNo. A private limited company may have a CEO but is not required to. Public limited companies, however, must have a CEO.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAre reporting instructions mandatory?\u003c\/strong\u003e\u003cbr\u003eChapter 8, Section 5 of the Swedish Companies Act sets a general requirement for written reporting instructions. Exemptions exist if the instructions would lack significance given the company's limited size and operations.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDo the CEO instructions determine who can sign for the company?\u003c\/strong\u003e\u003cbr\u003eNot alone. Registered signatory powers and specific powers of attorney must be checked separately.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCan the same template be used by a private and a public limited company?\u003c\/strong\u003e\u003cbr\u003eYes, but the documents are marked so that legal requirements and voluntary governance choices can be distinguished and must be adapted to the company's category.\u003c\/p\u003e\n\n\u003ch3\u003eImportant\u003c\/h3\u003e\n\u003cp\u003eThese are general corporate governance templates. Regulated operations, larger groups, listed companies, complex signatory powers, related-party transactions, or special shareholder agreements may require additional rules or individual legal advice.\u003c\/p\u003e\n","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55599508521302,"sku":"STYRELSE-VD-STYRNING-2026-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/styrelsens-arbetsordning-2026-2027-aktiebolag.png?v=1791167054","url":"https:\/\/mallbutiken.se\/en\/products\/styrelsens-arbetsordning-vd-instruktion-rapportinstruktion-2026-2027","provider":"Mallbutiken","version":"1.0","type":"link"}