In Swedish organizations, CoS usually reports directly to the CEO or the highest management level. This ensures that CoS has the mandate to drive strategic initiatives and coordinate between different functions. In larger companies, CoS may also report to a corporate management or board, especially if the role involves cross-group responsibilities. The flat hierarchy in Sweden means that CoS often has an informal but central role in the management team, with access to decision-makers and the ability to influence strategic issues. It is important that the reporting line is clear to avoid ambiguities regarding responsibilities and authority. In the public sector, CoS may report to the Director General or the Chief Executive Officer.