Charity Governance Code 2025

The 2025 Charity Governance Code sets out eight universal principles and 41 outcomes that charities can use to understand what good governance looks like in practice. It is not a regulatory requirement and does not replace law or regulator guidance. Instead, it gives trustees prompts on behaviours, policies, processes, practices, and evidence that can support healthy governance. The Code recommends an “apply or explain” approach: organizations consider the principles, adopt practices that fit their circumstances, and explain appropriate alternatives. UAE organizations can use it as a voluntary benchmark, but should map any governance decisions to applicable local law and regulator requirements.