An increasing number of countries recognise the need for enhanced transparency around their state-owned enterprise (SOE) portfolio.This guide is a step-by-step guide on best practices in annual aggregate reporting. It develops the business case for annual reporting and “forward looking” performance monitoring of SOEs to support active and informed ownership. It provides insights on institutional design and capacity to develop quality annual reporting. It also offers key financial and non-financial information for inclusion and develops strategies for accessibility, communication and dissemination. The Guide can support newcomers to the practice, as well as policy makers who wish to enhance reporting to better align with the Recommendations of the OECD Guidelines on Corporate Governance of State-Owned Enterprises.