Policies

Policy on Conflict of Interest

All Board members, Management, staff, and full-time volunteers involved in administrative duties, are required to familiarise themselves with the Conflict of Interest Policy and to sign an annual declaration, including at the point of recruitment or appointment, as confirmation that they have read and understood the Policy. Whenever an actual or potential conflict of interest arises, full disclosure must be made promptly to the Board or Management, as appropriate.

Whistleblowing Policy

The Whistleblowing Policy is made available on the organisation’s official website. This policy provides a confidential channel for staff, volunteers, and external parties to report concerns relating to possible misconduct, including issues involving asset management, financial reporting, or other improper practices.

Under this policy, staff, volunteers, and external parties may submit reports or observations regarding suspected wrongdoing via email to the Chairman of the Audit Committee. All whistleblowing reports are reviewed by the Audit Committee Chairman to ensure independent evaluation, appropriate investigation, and timely resolution of the matters raised.

Human Resource Policy

The Human Resource (HR) Policy and Staff Handbook guide the organisation’s human resource management and operations, ensuring compliance with applicable laws and regulations in Singapore. These documents promote a culture of compliance while supporting a trusted and empowering work environment, taking into account prevailing market practices. Management and the Human Resource Department conduct regular reviews to ensure the continued relevance and effectiveness of the handbook and HR practices.

Procurement Policy

The Procurement Policy provides a strong governance framework that upholds integrity, transparency, fairness, and accountability across all procurement activities. Our procurement function remains focused on enabling mission delivery through responsible stewardship of resources, robust controls, and effective collaboration.

Procurement practices are guided by a commitment to value for money across the full procurement lifecycle, from planning and sourcing to contract and asset management. Clear approval authorities, documented procedures, and consistent application of standards support sound decision-making, minimise risk, and ensure compliance with relevant laws, regulations, and internal requirements.

In line with organisational priorities, procurement processes are continuously refined to promote consistency, reduce rework, and improve operational efficiency. We place greater emphasis on clarity of requirements, predictable workflows, and proactive support for departments, enabling timely procurement while maintaining appropriate governance.

We review the Procurement Policy regularly to remain responsive to evolving organisational needs and regulatory developments. Through disciplined governance, continuous improvement, and responsible resource management, procurement continues to serve as a key enabler in supporting our mission and long-term sustainability.

Volunteer Management Policy

Tzu Chi volunteers, known as "volunteers with a mission" (志工), live up to the values of kindness, compassion, joy, and selflessness. Tzu Chi volunteers serve selflessly to fulfil the organisation's missions by internalising the values of honesty, integrity, faith, and steadfastness.

The Volunteer Management Policy outlines the significance of providing comprehensive care and support to volunteers throughout their entire volunteering journey. This includes engaging volunteers effectively, developing their capabilities through structured internal training programmes, and fostering their personal and leadership growth.

The journey of a volunteer is supported by the Volunteer Leadership Framework, termed the "4-in-1 Cohort", which organises all volunteers into different community leadership teams and roles, i.e. the Unity, Harmony, Caring, and Effort teams. The policy also details the code of conduct, discontinuation criteria, and the secure management of volunteers’ data through the Volunteer Management System in fostering a cohesive and principled volunteer community aligned with the organisation's mission and core values.

Reserves Policy

We have established a Reserves Policy to provide clear guidance on the management of the reserves and to give assurance to stakeholders that we prudently manage the reserves with a defined approach to building and maintaining reserves. The reserves support the organisation’s financial stability and are intended to meet potential increases in operating costs arising from expansion and development, thereby safeguarding long-term sustainability.

The Board of Directors regularly reviews the adequacy of the reserves in relation to the organisation’s ongoing obligations. Efforts have been made to strengthen the organisation’s financial resilience, with a long-term target of attaining a reserve ratio of 2.5 times annual operating expenditure