The Implementation Guide supports state owners in implementing the provisions of the Recommendation of the Council on Guidelines on Anti-Corruption and Integrity in SOEs (ACI Guidelines). The Implementation Guide covers the four pillars of the ACI Guidelines. Like the Guidelines, the Implementation Guide is addressed to government officials charged with exercising ownership of state enterprises on behalf of the general public, but can be useful for companies and civil society too. It provides answers to common questions about the Guidelines and presents many country examples of the different ways that the Guidelines can be put into practice.