juhtorgan
Juhtorgan is a term used in Estonian governance and organizational theory to designate the leading decision-making body within an organization, such as a company, association, political party, or government entity. The juhtorgan is typically entrusted with strategic direction, budget approval, appointment or supervision of executive management, and external representation. The exact composition and powers of a juhtorgan vary depending on the organization's legal form, statutes, and applicable law; it may be called a board, executive committee, council, or other name in different contexts.
In corporate governance, the highest decision-making body might be referred to as the juhatus or nõukogu, with
Etymology: from juht (“leader”) + organ (“organ”). The term is schematic and its precise powers are defined