This guidance note, prepared by ICSA: The Governance Institute in the UK, describes the various kinds of conflict of interest, the management and implications of it, and related policies that NGOs can adopt in its governance. The guidance note also provides recommended practices and samples for declaring form and register of interests for board members.

Special thanks to ICSA: The Governance Institute for granting consent to the Project to share this document.

Note: “Trustee” refers to “board members” in the UK.