本文件为组织治理提供指导。它提供了实践的原则和关键方面，以指导理事机构和理事团体如何履行其职责，从而使其所管理的组织能够实现其目标。它也适用于参与组织及其治理或受其影响的利益相关者。 它适用于所有组织，无论其类型、规模、位置、结构或用途。

This document gives guidance on the governance of organizations. It provides principles and key aspects of practices to guide governing bodies and governing groups on how to meet their responsibilities so that the organizations they govern can fulfil their purpose. It is also intended for stakeholders involved in, or impacted by, the organization and its governance. It is applicable to all organizations regardless of type, size, location, structure or purpose.