Irish NGOs Code of Corporate Governance

The Irish Development NGOs Code of Corporate Governance, which Dóchas co-authored in 2009 in conjunction with the Corporate Governance Institute of Ireland, is obligatory for all Dóchas member organisations. 

Code of Corporate Governance logo

This Code was developed to help each Dóchas member to determine an appropriate approach to its governance obligations, and ensure that it meets its obligations to be open to all its stakeholders.

The “Comply or Explain” nature of the Code means that members of Dóchas are encouraged to adapt the Code to their specific circumstances. 

The Code requires each NGO to adopt the principles contained in it, but the extent and way in which the organisation implements the principles is at the discretion of the board of the organisation. Dóchas encourages all its members to reflect on, and demonstrate explicitly, what elements of the Code are appropriate to the scale, and nature of activities of their organisation, and to the requirements of its stakeholders. 

The Code is about requiring NGO boards to demonstrate (through its stewardship and in its annual reporting) how well the entity is governed, how it operates, and how the organisation’ Board and Directors have implemented the principles and stipulations of the Code.

The Code is fully compatible with the Governance Code for Community and Voluntary Organisations, which was developed later, on the basis of the Dóchas Code.

Other key resources