bolagsorgan

Bolagsorgan is a term used in Swedish corporate law to refer to the corporate bodies that constitute a company and govern its activities. The main bolagsorganer are bolagsstämman (the shareholders’ meeting), styrelsen (the board of directors) and verkställande direktören (the CEO or managing director). In larger companies an auditor (revisor) also plays an important role, and some companies may have an audit committee as part of the board’s work.

Bolagsstämman is the supreme decision-making body of the company. Shareholders exercise their rights on matters such as approval of the annual accounts and balance sheet, distribution of profits (dividends), and the appointment or dismissal of the board and auditors. It also decides on amendments to the articles of association and other fundamental issues. The general meeting is typically held at least once a year, with extraordinary meetings possible as needed.

Styrelsen is responsible for the company’s overall management and control. The board sets strategy, approves budgets and major transactions, and appoints the CEO. It monitors performance and ensures that the company has adequate internal controls and governance processes. The CEO, on the other hand, manages the day-to-day operations within the framework laid out by the board and is accountable to the board for reaching set objectives.

Revisor (auditor) examines the company’s financial reporting, accounting records and, in some cases, the management of the company. The auditor's findings are reported to the bolagsstämman and, where applicable, influence decisions on the company’s governance and controls.

The exact composition and the need for an auditor depend on the company form and size, as governed by Aktiebolagslagen (the Swedish Companies Act) and related regulations.