善治指数2026：统筹体系 强化亚洲社会公益领域发展

Aligning Systems to Strengthen Asia’s Social Sectors TABLEOF CONTENTS 2Acknowledgments3ExecutiveSummary6Introduction12PARTI: MEASURING THE ENABLINGENVIRONMENT FOR DOINGGOODChapter 114Regulations:Easeof Doing GoodChapter 224TaxandFiscal Policy: Incentives for Doing GoodChapter 334Ecosystem:Communityfor Doing GoodChapter 440Procurement:Partnershipsfor Doing Good46PARTII:DEEP DIVES—SOCIAL SECTOR INSIGHTSChapter 548Asia’sSocialSectors and the SDGsChapter 652Funding:Resourcesfor Doing GoodChapter 760DigitalTechnologyand Asia’s Social SectorsChapter 864MongoliaEconomyProfile66Conclusion68PART III:ECONOMY SNAPSHOTSAppendix I106DataSources& MethodologyAppendix II110ListofPartnerOrganizations111EndnotesCover photos: Vitaly Gariev/Unsplash, Nandhu Kumar/Unsplash, Ghen Mar Cuaño/Pexels, Moritz Lange /Unsplash,Ed Us/Unsplash, Saulo Meza/Unsplash, Larm Rmah/Unsplash, SoyBreno/Unsplash ACKNOWLEDGMENTS 2026 marks the fifth edition of theDoing Good IndexTM. Our mission remains steadfast: to build acomprehensive dataset that illuminates the factors both driving and countering the trust deficitin Asia’s social sector, ultimately helping mobilize more private social investment toward doing good.CAPS’s decade of dedicated research is made possible by generous supporters across Asia and theglobe. We extend our deepest gratitude to the following donors, whose unwavering commitment hasbeen instrumental in bringing theDoing Good Index 2026to life: Alibaba Charity Foundation Limited, Husodo Angkosubroto and PT Gunung Sewu Kencana,Nirvana Chaudhary and the Chaudhary Foundation, Ronnie C. Chan and Hang Lung Properties,Chey Tae-Won and the SK Group, Dalio Philanthropies, Dongrun Foundation, the Ford Foundation,the Bill & Melinda Gates Foundation, Jamshyd N. Godrej and the Godrej Trusts, Gizela M.Gonzalez, Cherie Nursalim, Arif P. Rachmat and PT Triputra Investindo Arya, RockefellerFoundation, Chartsiri Sophonpanich and Bangkok Bank Public Company Ltd., Teresita Sy-Cosonand SM Investments Corporation, Tanoto Foundation, TCL Charity Foundation, Daniel M. Tsai andJamie and Elizabeth Zobel de Ayala. This research was prepared by Dr. Annelotte Walsh, Dr. Ke Li and Nico Han, with contributionsfrom Kithmina Hewage, Angel Chiang, Heesu Jang, Dr. Chi Chi Huang and Shan Sonthra andguidance from Dr. Ruth Shapiro and Manisha Mirchandani. We are deeply grateful to our partners in the 17 Asian economies who were indispensable incollecting the underlying data for theDoing Good Indexand in helping us understand the uniquenuances within each local context. They are: Centre for Policy Dialogue (CPD), Bangladesh;Cooperation Committee for Cambodia (CCC), Cambodia; The NGO Forum on Cambodia, Cambodia;China Foundation Center (CFC), Chinese Mainland; Asian Charity Services (ACS), Hong KongSAR; GuideStar, India; Centre for Advancement of Philanthropy (CAP), India; Centre for AsianPhilanthropy India (CAPI), India; Public Interest Research and Advocacy Center (PIRAC), Indonesia;Japan NPO Center (JNPOC), Japan; The Beautiful Foundation, Korea; myHarapan—Youth TrustFoundation, Malaysia; Chaudhary Foundation, Nepal; Pakistan Centre for Philanthropy (PCP),Pakistan; Sustainable Development Policy Institute (SDPI), Pakistan; Association of Foundations(AF), the Philippines; Empact, Singapore; Institute of Policy Studies of Sri Lanka (IPS), Sri Lanka;Center for the Third Sector, National Chengchi University, Chinese Taipei; Eastern Online Co.,Ltd, Chinese Taipei; School of Development Studies, Thammasat University, Thailand; andManagement and Sustainable Development Institute - MSD United Way Vietnam, Viet Nam. This index is built on the foundational contributions of 2,166 surveyed SDOs and 132 expertinterviewees. We thank them sincerely for their time and insights, which have been pivotal incapturing a nuanced picture of Asia’s social investment ecosystem. Finally, we extend our heartfelt appreciation to our Board of Governors for their strategicstewardship and unwavering commitment to our mission: Ronnie C. Chan, Elizabeth Eder Zobel deAyala, Dongmei Kong, Jamshyd N. Godrej, Daniel M. Tsai and Chey Tae-Won. EXECUTIVE SUMMARY As funding sources come under strain and socialneeds persist, the effectiveness of Asia’sinfrastructure for doing good is being tested.Whileregulatory frameworks, tax incentives, ecosystemfactors and procurement opportunities have maturedacross the region, they do not always work in sync. Insome economies, this misalignment is increasinglyconstraining the ability of the social sectors to scale,innovate and respond to urgent and evolving needs.i KEY FINDINGS While each economy in Asia has unique characteristicsand there are important differences between and withineconomies, several region-wide findings stand out fromthis year’sDoing Good Index: •Asia’s social sectors are under more pressure thanever.Rising demand for social services—driven byageing populations, climate risks and inequality—isoutpacing available resources. Official d