T/ZCL 020-2024 Charity Transparency Evaluation Guidelines

Scope

Scope: This document provides evaluation principles, evaluation objectives, evaluation methods, evaluation processes, and evaluation indicator systems for the transparency of charitable organizations. This document is applicable to industry organizations, government agencies, research institutions, and others conducting evaluations and analyses of the transparency of charitable organizations, as well as to charitable organizations conducting self-evaluations of their transparency. Main Technical Content: Preface 1 Scope 2 Normative Reference Documents 3 Terms and Definitions 4 Evaluation Principles 4.1 Targetedness 4.2 Objectivity 4.3 Fairness 5 Evaluation Objectives 5.1 Understanding the Status of Information Disclosure 5.2 Promoting Stakeholder Participation 5.3 Enhancing the Credibility of Charitable Organizations 6 Evaluation Methods 6.1 Information Verification 6.2 Information Acquisition Methods 7 Evaluation Process 7.1 Preparation Phase 7.2 Implementation Phase 7.3 Reporting Phase 7.4 Result Release Phase 8 Evaluation Indicator Systems 8.1 Design Concept 8.2 Construction Principles 8.3 Indicator Structure 8.4 Design Basis 8.5 System Classification 8.6 System Content 8.7 System Application Appendix A (Normative) Transparency Evaluation Indicator System for Foundation-Type Charitable Organizations Appendix B (Normative) Transparency Evaluation Indicator System for Social Service Agency-Type Charitable Organizations Appendix C (Normative) Transparency Evaluation Indicator System for Social Group-Type Charitable Organizations References 50 Figures 1 Overall Relationship Diagram of the Implementation of the Transparency Evaluation System Table A.1 Transparency Evaluation Indicator System for Foundation-Type Charitable Organizations Table B.1 Transparency Evaluation Indicator System for Social Service Agency-Type Charitable Organizations Table C.1 Transparency Evaluation Indi

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