Ethical management systems for not-for-profit organizations

Non-governmental organizations (NGOs) have proven to be excellent instruments for promoting a wide range of causes. But they need to adhere to strict ethical principles, which usually are embodied in voluntary codes and standards. This paper analyzes one such standard, the "Ethics. NGO management system" standard published by Aenor, a private Spanish organization committed to the development of standardization and certification. The analysis and comments are centered mainly on issues of NGO accountability.