{"id":295,"date":"2026-09-01T16:33:06","date_gmt":"2026-09-01T14:33:06","guid":{"rendered":"https:\/\/chiefofstaff.se\/?page_id=295"},"modified":"2026-09-19T14:46:50","modified_gmt":"2026-09-19T12:46:50","slug":"styrelsearbete","status":"publish","type":"page","link":"https:\/\/chiefofstaff.se\/en\/start\/kunskapsomraden\/styrelsearbete\/","title":{"rendered":"Styrelsearbete"},"content":{"rendered":"<h4 class=\"wp-block-heading ext-animate--on\">Sammanfattning av kunskapsomr\u00e5det<\/h4>\n\n\n\n<h1 class=\"wp-block-heading ext-animate--on\">Styrelsearbete i privat, publikt, statligt och kommunalt \u00e4gda organisationer<\/h1>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">Brief<\/h2>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelsearbete handlar i grunden om <strong>styrning, kontroll och l\u00e5ngsiktig utveckling av en organisation<\/strong>. En styrelse \u00e4r inte till f\u00f6r att sk\u00f6ta den dagliga verksamheten utan f\u00f6r att s\u00e4kerst\u00e4lla att organisationen leds p\u00e5 ett ansvarsfullt s\u00e4tt, f\u00f6ljer lagar och regler samt uppn\u00e5r sina m\u00e5l. Trots att begreppet &#8221;styrelse&#8221; anv\u00e4nds i m\u00e5nga olika sammanhang finns det betydande skillnader mellan:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Styrelser i privata aktiebolag<\/li>\n\n\n\n<li class=\"ext-animate--on\">Styrelser i publika aktiebolag<\/li>\n\n\n\n<li class=\"ext-animate--on\">Styrelser i statliga myndigheter och statliga bolag<\/li>\n\n\n\n<li class=\"ext-animate--on\">Styrelser i kommunala bolag<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Skillnaderna beror framf\u00f6r allt p\u00e5:<\/p>\n\n\n\n<ol class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\"><strong>\u00c4garstruktur<\/strong><\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>Lagstiftning<\/strong><\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>Syfte och uppdrag<\/strong><\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>Ansvar och insynskrav<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">F\u00f6r att f\u00f6rst\u00e5 styrelsearbete m\u00e5ste man f\u00f6rst skilja mellan tv\u00e5 centrala begrepp:<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">\u00c4gare och styrelse<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">\u00c4garna best\u00e4mmer organisationens \u00f6vergripande inriktning och utser styrelsen.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelsen ansvarar sedan f\u00f6r att:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">formulera strategi,<\/li>\n\n\n\n<li class=\"ext-animate--on\">utse och \u00f6vervaka VD eller generaldirekt\u00f6r,<\/li>\n\n\n\n<li class=\"ext-animate--on\">f\u00f6lja upp verksamheten,<\/li>\n\n\n\n<li class=\"ext-animate--on\">kontrollera ekonomi och risker.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Styrelse och ledning<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">En vanlig missuppfattning \u00e4r att styrelsen leder verksamheten dagligen.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">I sj\u00e4lva verket g\u00e4ller:<\/p>\n\n\n\n<figure class=\"wp-block-table ext-animate--on\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Styrelse<\/strong><\/td><td><strong>Verkst\u00e4llande ledning<\/strong><\/td><\/tr><tr><td><strong>Best\u00e4mmer riktning<\/strong><\/td><td>Genomf\u00f6r arbetet<\/td><\/tr><tr><td><strong>Fattar strategiska beslut<\/strong><\/td><td>Driver verksamheten<\/td><\/tr><tr><td><strong>Ut\u00f6var kontroll<\/strong><\/td><td>Operativt ansvar<\/td><\/tr><tr><td><strong>Utser VD<\/strong><\/td><td>Leder personal<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelsen ska allts\u00e5 vara aktiv utan att bli operativ.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Skillnaden mellan bolag och myndigheter<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ett aktiebolag har normalt som yttersta syfte att skapa v\u00e4rde f\u00f6r \u00e4garna.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">En myndighet har i st\u00e4llet som uppdrag att genomf\u00f6ra politiskt beslutade samh\u00e4llsm\u00e5l.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Det inneb\u00e4r att samma formella organ, en styrelse, kan ha mycket olika arbetsformer beroende p\u00e5 organisationens syfte.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">I resten av genomg\u00e5ngen g\u00e5r vi igenom:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">historisk utveckling,<\/li>\n\n\n\n<li class=\"ext-animate--on\">hur styrelser fungerar i praktiken,<\/li>\n\n\n\n<li class=\"ext-animate--on\">skillnader mellan privata och publika aktiebolag,<\/li>\n\n\n\n<li class=\"ext-animate--on\">skillnader mellan statliga och kommunala organisationer,<\/li>\n\n\n\n<li class=\"ext-animate--on\">praktiska konsekvenser f\u00f6r styrelseledam\u00f6ter.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">Historik<\/h2>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Aktiebolagets framv\u00e4xt<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Aktiebolaget utvecklades under 1800-talet som ett s\u00e4tt att samla kapital till stora investeringar inom industri, handel och infrastruktur.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">N\u00e4r \u00e4gare inte l\u00e4ngre sj\u00e4lva kunde leda verksamheten uppstod behovet av en styrelse som:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">representerade \u00e4garna,<\/li>\n\n\n\n<li class=\"ext-animate--on\">\u00f6vervakade ledningen,<\/li>\n\n\n\n<li class=\"ext-animate--on\">skyddade investerarnas intressen.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Svensk aktiebolagslagstiftning har successivt utvecklats mot \u00f6kade krav p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">ansvar,<\/li>\n\n\n\n<li class=\"ext-animate--on\">transparens,<\/li>\n\n\n\n<li class=\"ext-animate--on\">revision,<\/li>\n\n\n\n<li class=\"ext-animate--on\">riskkontroll.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Statliga och offentliga styrelser<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Under 1900-talet v\u00e4xte den offentliga sektorn kraftigt.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Staten beh\u00f6vde d\u00e5 styrformer f\u00f6r:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">myndigheter,<\/li>\n\n\n\n<li class=\"ext-animate--on\">universitet,<\/li>\n\n\n\n<li class=\"ext-animate--on\">aff\u00e4rsverk,<\/li>\n\n\n\n<li class=\"ext-animate--on\">statliga bolag.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelserna fick d\u00e4rf\u00f6r ett bredare samh\u00e4llsuppdrag \u00e4n vad som normalt finns i privata f\u00f6retag.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Styrelsen i ett privat aktiebolag<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ett privat aktiebolag k\u00e4nnetecknas av:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">aktier f\u00e5r inte s\u00e4ljas till allm\u00e4nheten,<\/li>\n\n\n\n<li class=\"ext-animate--on\">ofta f\u00e5 \u00e4gare,<\/li>\n\n\n\n<li class=\"ext-animate--on\">\u00e4garna sitter ofta sj\u00e4lva i styrelsen.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Styrelsens uppgifter<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Enligt aktiebolagslagen ska styrelsen:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">ansvara f\u00f6r organisationen,<\/li>\n\n\n\n<li class=\"ext-animate--on\">s\u00e4kerst\u00e4lla god ekonomisk kontroll,<\/li>\n\n\n\n<li class=\"ext-animate--on\">fastst\u00e4lla strategier,<\/li>\n\n\n\n<li class=\"ext-animate--on\">\u00f6vervaka VD.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">I mindre privata bolag \u00e4r styrelsearbetet ofta informellt.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">M\u00e5nga beslut fattas genom n\u00e4ra dialog mellan:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">\u00e4gare,<\/li>\n\n\n\n<li class=\"ext-animate--on\">styrelse,<\/li>\n\n\n\n<li class=\"ext-animate--on\">VD.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>F\u00f6rdelar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Snabba beslut<\/li>\n\n\n\n<li class=\"ext-animate--on\">Korta beslutsv\u00e4gar<\/li>\n\n\n\n<li class=\"ext-animate--on\">N\u00e4ra verksamheten<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Risker<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Bristande dokumentation<\/li>\n\n\n\n<li class=\"ext-animate--on\">Rollkonflikter mellan \u00e4gare och styrelse<\/li>\n\n\n\n<li class=\"ext-animate--on\">F\u00f6r svag kontrollfunktion<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Styrelsen i ett publikt aktiebolag<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ett publikt aktiebolag kan erbjuda aktier till allm\u00e4nheten.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Om bolaget \u00e4r b\u00f6rsnoterat \u00f6kar kraven ytterligare.<\/p>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">S\u00e4rskilda krav<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelsen m\u00e5ste hantera:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">kapitalmarknadens f\u00f6rv\u00e4ntningar,<\/li>\n\n\n\n<li class=\"ext-animate--on\">aktie\u00e4garnas intressen,<\/li>\n\n\n\n<li class=\"ext-animate--on\">marknadsmissbrukslagstiftning,<\/li>\n\n\n\n<li class=\"ext-animate--on\">informationsgivning.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Arbetss\u00e4tt<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Publika bolags styrelser arbetar vanligtvis genom utskott:<\/p>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Revisionsutskott<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">\u00d6vervakar:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">intern kontroll,<\/li>\n\n\n\n<li class=\"ext-animate--on\">riskhantering,<\/li>\n\n\n\n<li class=\"ext-animate--on\">extern revision.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Ers\u00e4ttningsutskott<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Hanterar:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">VD-l\u00f6n,<\/li>\n\n\n\n<li class=\"ext-animate--on\">bonusprogram,<\/li>\n\n\n\n<li class=\"ext-animate--on\">incitamentssystem.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Kompetenskrav<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ledam\u00f6ter rekryteras ofta utifr\u00e5n:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">industriell erfarenhet,<\/li>\n\n\n\n<li class=\"ext-animate--on\">ekonomi,<\/li>\n\n\n\n<li class=\"ext-animate--on\">juridik,<\/li>\n\n\n\n<li class=\"ext-animate--on\">internationell verksamhet.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">H\u00f6gre personligt ansvar<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Publika bolag inneb\u00e4r generellt st\u00f6rre:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">juridiskt ansvar,<\/li>\n\n\n\n<li class=\"ext-animate--on\">mediegranskning,<\/li>\n\n\n\n<li class=\"ext-animate--on\">marknadsrisk.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">\u00c4r det skillnad mellan privat och publikt aktiebolag?<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ja, betydande skillnader.<\/p>\n\n\n\n<figure class=\"wp-block-table ext-animate--on\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Omr\u00e5de<\/strong><\/td><td><strong>Privat AB<\/strong><\/td><td><strong>Publikt AB<\/strong><\/td><\/tr><tr><td><strong>Aktief\u00f6rs\u00e4ljning<\/strong><\/td><td>Begr\u00e4nsad<\/td><td>Till allm\u00e4nheten<\/td><\/tr><tr><td><strong>Minsta aktiekapital<\/strong><\/td><td>L\u00e4gre<\/td><td>H\u00f6gre<\/td><\/tr><tr><td><strong>Styrning<\/strong><\/td><td>Enklare<\/td><td>Mer formaliserad<\/td><\/tr><tr><td><strong>Informationskrav<\/strong><\/td><td>Begr\u00e4nsade<\/td><td>Omfattande<\/td><\/tr><tr><td><strong>Styrelsekompetens<\/strong><\/td><td>Varierar<\/td><td>H\u00f6gre krav<\/td><\/tr><tr><td><strong>Granskning<\/strong><\/td><td>L\u00e4gre<\/td><td>Mycket h\u00f6g<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Grundansvaret enligt aktiebolagslagen \u00e4r d\u00e4remot i stort sett detsamma.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Styrelse i statligt \u00e4gda bolag<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Statligt \u00e4gda bolag \u00e4r fortfarande aktiebolag och f\u00f6ljer aktiebolagslagen.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Exempel kan vara bolag inom:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">energi,<\/li>\n\n\n\n<li class=\"ext-animate--on\">transport,<\/li>\n\n\n\n<li class=\"ext-animate--on\">samh\u00e4llsservice.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Dubbel m\u00e5ls\u00e4ttning<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelsen m\u00e5ste ofta balansera:<\/p>\n\n\n\n<ol class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Aff\u00e4rsm\u00e4ssighet<\/li>\n\n\n\n<li class=\"ext-animate--on\">Samh\u00e4llsuppdrag<\/li>\n<\/ol>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Detta \u00e4r en viktig skillnad mot m\u00e5nga privata bolag.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Exempel:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ett statligt bolag kan beh\u00f6va:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">uppr\u00e4tth\u00e5lla service i hela landet,<\/li>\n\n\n\n<li class=\"ext-animate--on\">bidra till syssels\u00e4ttning,<\/li>\n\n\n\n<li class=\"ext-animate--on\">samtidigt leverera ekonomisk avkastning.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Styrelsens sammans\u00e4ttning<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Vanligtvis efterstr\u00e4vas:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">bred kompetens,<\/li>\n\n\n\n<li class=\"ext-animate--on\">oberoende st\u00e4llning,<\/li>\n\n\n\n<li class=\"ext-animate--on\">erfarenhet fr\u00e5n b\u00e5de n\u00e4ringsliv och offentlig sektor.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Styrelser i statliga myndigheter<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">H\u00e4r blir skillnaderna \u00e4nnu st\u00f6rre.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">En myndighet har inga aktie\u00e4gare.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ist\u00e4llet finns:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">regering,<\/li>\n\n\n\n<li class=\"ext-animate--on\">riksdag,<\/li>\n\n\n\n<li class=\"ext-animate--on\">medborgare.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Styrelsens uppdrag<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus ligger p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">r\u00e4ttss\u00e4kerhet,<\/li>\n\n\n\n<li class=\"ext-animate--on\">effektivitet,<\/li>\n\n\n\n<li class=\"ext-animate--on\">uppf\u00f6ljning av uppdrag,<\/li>\n\n\n\n<li class=\"ext-animate--on\">intern styrning och kontroll.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Myndighetsstyrelser arbetar normalt inte med vinstmaximering.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">I st\u00e4llet granskar de:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">m\u00e5luppfyllelse,<\/li>\n\n\n\n<li class=\"ext-animate--on\">verksamhetskvalitet,<\/li>\n\n\n\n<li class=\"ext-animate--on\">samh\u00e4llsnytta.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Generaldirekt\u00f6rens roll<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">I m\u00e5nga myndigheter motsvarar generaldirekt\u00f6ren delvis en VD.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Skillnaden \u00e4r att generaldirekt\u00f6ren verkar inom offentligr\u00e4ttsliga ramar och politiskt beslutade m\u00e5l.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Styrelse i kommunala bolag<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Kommunala bolag \u00e4r ofta aktiebolag som \u00e4gs av:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">kommuner,<\/li>\n\n\n\n<li class=\"ext-animate--on\">regioner.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Exempel:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">bostadsbolag,<\/li>\n\n\n\n<li class=\"ext-animate--on\">energibolag,<\/li>\n\n\n\n<li class=\"ext-animate--on\">hamnar,<\/li>\n\n\n\n<li class=\"ext-animate--on\">vatten- och avfallsbolag.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">S\u00e4rskilda regler<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">H\u00e4r g\u00e4ller b\u00e5de:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">aktiebolagslagen,<\/li>\n\n\n\n<li class=\"ext-animate--on\">kommunallagen.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Det skapar en s\u00e4rskild styrningsmodell.<\/p>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">\u00c4ndam\u00e5lsprincipen<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Kommunala bolag ska normalt fr\u00e4mja ett kommunalt \u00e4ndam\u00e5l.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Det inneb\u00e4r att ekonomisk vinst inte alltid \u00e4r huvudm\u00e5let.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Det centrala \u00e4r:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">nytta f\u00f6r kommuninv\u00e5narna,<\/li>\n\n\n\n<li class=\"ext-animate--on\">l\u00e5ngsiktig samh\u00e4llsutveckling.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Politisk koppling<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Kommunala styrelser best\u00e5r ofta helt eller delvis av politiskt valda ledam\u00f6ter.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Det inneb\u00e4r:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>F\u00f6rdelar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Demokratisk f\u00f6rankring<\/li>\n\n\n\n<li class=\"ext-animate--on\">Lokal kunskap<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Nackdelar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Risk f\u00f6r politisering<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kortare tidshorisont<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">Ekosystem kring styrelsearbete<\/h2>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelser verkar inte isolerat.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">De p\u00e5verkas av:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Lagar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Aktiebolagslagen<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kommunallagen<\/li>\n\n\n\n<li class=\"ext-animate--on\">Offentlighetsprincipen<\/li>\n\n\n\n<li class=\"ext-animate--on\">Bokf\u00f6ringslagen<\/li>\n\n\n\n<li class=\"ext-animate--on\">\u00c5rsredovisningslagen<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Professioner<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">VD<\/li>\n\n\n\n<li class=\"ext-animate--on\">CFO<\/li>\n\n\n\n<li class=\"ext-animate--on\">Revisorer<\/li>\n\n\n\n<li class=\"ext-animate--on\">Jurister<\/li>\n\n\n\n<li class=\"ext-animate--on\">Compliance-specialister<\/li>\n\n\n\n<li class=\"ext-animate--on\">Risk Managers<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Ramverk<\/strong><\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">M\u00e5nga st\u00f6rre organisationer anv\u00e4nder:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Svensk kod f\u00f6r bolagsstyrning<\/li>\n\n\n\n<li class=\"ext-animate--on\">COSO (intern kontroll)<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESG- och h\u00e5llbarhetsstyrning<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Praktiska exempel<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Exempel 1: Privat \u00e4garlett bolag<\/strong><\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">\u00c4garen sitter i styrelsen och \u00e4r samtidigt VD.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelsens fokus blir ofta:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">investeringar,<\/li>\n\n\n\n<li class=\"ext-animate--on\">l\u00f6nsamhet,<\/li>\n\n\n\n<li class=\"ext-animate--on\">tillv\u00e4xt.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Beslutsv\u00e4garna \u00e4r korta men risken f\u00f6r svag oberoende kontroll \u00e4r h\u00f6gre.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Exempel 2: Kommunalt bostadsbolag<\/strong><\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Styrelsen m\u00e5ste v\u00e4ga samman:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">ekonomisk h\u00e5llbarhet,<\/li>\n\n\n\n<li class=\"ext-animate--on\">bostadsf\u00f6rs\u00f6rjning,<\/li>\n\n\n\n<li class=\"ext-animate--on\">sociala m\u00e5l,<\/li>\n\n\n\n<li class=\"ext-animate--on\">kommunpolitik.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ett beslut om hyresniv\u00e5er blir d\u00e4rf\u00f6r betydligt mer komplext \u00e4n i ett rent privat fastighetsbolag.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">Sammanfattning<\/h2>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Alla styrelser har samma grundl\u00e4ggande uppgift:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>att styra, kontrollera och utveckla verksamheten p\u00e5 \u00e4garnas eller samh\u00e4llets uppdrag.<\/strong><\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Skillnaderna ligger fr\u00e4mst i:<\/p>\n\n\n\n<figure class=\"wp-block-table ext-animate--on\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Typ<\/strong><\/td><td><strong>Prim\u00e4rt m\u00e5l<\/strong><\/td><\/tr><tr><td><strong>Privat AB<\/strong><\/td><td>\u00c4garv\u00e4rde<\/td><\/tr><tr><td><strong>Publikt AB<\/strong><\/td><td>\u00c4garv\u00e4rde och marknadsf\u00f6rtroende<\/td><\/tr><tr><td><strong>Statligt bolag<\/strong><\/td><td>Aff\u00e4rsm\u00e4ssighet + samh\u00e4llsuppdrag<\/td><\/tr><tr><td><strong>Myndighet<\/strong><\/td><td>Samh\u00e4llsuppdrag<\/td><\/tr><tr><td><strong>Kommunalt bolag<\/strong><\/td><td>Kommunnytta och ekonomisk h\u00e5llbarhet<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ju mer offentlig verksamheten \u00e4r, desto st\u00f6rre blir betydelsen av:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">transparens,<\/li>\n\n\n\n<li class=\"ext-animate--on\">demokratiskt ansvar,<\/li>\n\n\n\n<li class=\"ext-animate--on\">offentlig granskning.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ju mer marknadsorienterad verksamheten \u00e4r, desto st\u00f6rre blir betydelsen av:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">avkastning,<\/li>\n\n\n\n<li class=\"ext-animate--on\">konkurrenskraft,<\/li>\n\n\n\n<li class=\"ext-animate--on\">investerarf\u00f6rtroende.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">F\u00f6rdelar med v\u00e4l fungerande styrelser<\/h4>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">B\u00e4ttre strategiska beslut<\/li>\n\n\n\n<li class=\"ext-animate--on\">Starkare riskhantering<\/li>\n\n\n\n<li class=\"ext-animate--on\">Tydligare ansvarsf\u00f6rdelning<\/li>\n\n\n\n<li class=\"ext-animate--on\">H\u00f6gre f\u00f6rtroende hos \u00e4gare och intressenter<\/li>\n\n\n\n<li class=\"ext-animate--on\">L\u00e5ngsiktig h\u00e5llbarhet<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Nackdelar, risker och begr\u00e4nsningar<\/h4>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Styrelser kan bli f\u00f6r operativa<\/li>\n\n\n\n<li class=\"ext-animate--on\">Otydligt ansvar mellan styrelse och ledning<\/li>\n\n\n\n<li class=\"ext-animate--on\">Politisering i offentliga organisationer<\/li>\n\n\n\n<li class=\"ext-animate--on\">Grupptryck och bristande oberoende<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kortsiktighet vid starkt resultatfokus<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Fem readiness-fr\u00e5gor<\/h4>\n\n\n\n<ol class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">F\u00f6rst\u00e5r jag skillnaden mellan styrning och operativ ledning?<\/li>\n\n\n\n<li class=\"ext-animate--on\">Vet jag vilket uppdrag organisationens \u00e4gare eller huvudman har gett styrelsen?<\/li>\n\n\n\n<li class=\"ext-animate--on\">Finns r\u00e4tt kompetens i styrelsen f\u00f6r verksamhetens risker och strategi?<\/li>\n\n\n\n<li class=\"ext-animate--on\">\u00c4r ansvarsf\u00f6rdelningen mellan styrelse, VD och \u00e4gare tydlig?<\/li>\n\n\n\n<li class=\"ext-animate--on\">Har styrelsen tillr\u00e4ckliga processer f\u00f6r uppf\u00f6ljning, kontroll och riskhantering?<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Rekommendation<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Om du vill arbeta i eller med styrelser \u00e4r n\u00e4sta steg att f\u00f6rdjupa dig i:<\/p>\n\n\n\n<ol class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Aktiebolagslagen.<\/li>\n\n\n\n<li class=\"ext-animate--on\">Svensk kod f\u00f6r bolagsstyrning.<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kommunallagen och regler f\u00f6r kommunala bolag.<\/li>\n\n\n\n<li class=\"ext-animate--on\">Praktiskt styrelsearbete, styrelseansvar och riskhantering.<\/li>\n\n\n\n<li class=\"ext-animate--on\">Skillnader mellan \u00e4garstyrning, bolagsstyrning och offentlig styrning.<\/li>\n<\/ol>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">En s\u00e4rskilt intressant f\u00f6rdjupning \u00e4r j\u00e4mf\u00f6relsen mellan <strong>\u00e4gardirektiv i kommunala bolag, regeringens styrning av statliga bolag och bolagsstyrning i b\u00f6rsnoterade f\u00f6retag<\/strong>, eftersom det tydligt visar hur samma styrelsefunktion kan se mycket olika ut beroende p\u00e5 vem som \u00e4r &#8221;\u00e4gare&#8221; och vilket samh\u00e4llsuppdrag organisationen har.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>","protected":false},"excerpt":{"rendered":"<p>Sammanfattning av kunskapsomr\u00e5det Styrelsearbete i privat, publikt, statligt och kommunalt \u00e4gda organisationer Brief Styrelsearbete handlar i grunden om styrning, kontroll och l\u00e5ngsiktig utveckling av en organisation. En styrelse \u00e4r inte till f\u00f6r att sk\u00f6ta den dagliga verksamheten utan f\u00f6r att s\u00e4kerst\u00e4lla att organisationen leds p\u00e5 ett ansvarsfullt s\u00e4tt, f\u00f6ljer lagar och regler samt uppn\u00e5r sina [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":277,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"kunskap1","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"wf_page_folders":[18],"class_list":["post-295","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"Praktisk \u00f6versikt: historik, arbets\u00e4tt och readiness-fr\u00e5gor f\u00f6r styrelser i olika \u00e4garformingar samt hur man f\u00f6rb\u00e4ttrar uppf\u00f6ljning och ansvar.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" 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