2. Adopt a Statement of Values and Code of Ethics

This document describes the ethical principles that an organization’s staff, board and volunteers agree to follow, and includes a statement of values articulating the principles it is committed to uphold. An indispensable part of an accountable organization, a statement of values and code of ethics should be approved by the board of directors, included in staff and board orientations, and available to the public on the organization’s website.

Resources:

The following publications and articles provide helpful insights on what it means to build a culture of accountability:

Independent Sector offers a model Statement of Values and Code of Ethics for Nonprofit and Philanthropic Organizations and a checklist for developing your own.

Access more than 100 standards, codes and principles from a number of charity watchdog groups and associations, as well as individual organizations at IS’s web-based compendium of standards.

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