NDFI as a non-government public entity enjoys independently decisions making and transparent and accountable governance as well as observing Sovereign wealth funds' ethics in its investments, in line with Santiago Principles. The main pillars of NDFI ethics are as follows:

• The NDFI activities are within the clear and defined legal and governance structure, consistent with its Articles of Association without pursuing any political interest.
• The investment policy of NDFI is "optimum return on investments", "moderate risk" and "diversified investment portfolio strategy", founded on optimal resilient portfolio management.
• NDFI activities in the internal or external markets shall be clear, transparent and in line with domestic and international laws.
• NDFI assets are inter-generational and shall be invested for development objectives, taking the share of current generation, eco system, optimum return and moderate risk into account in order to achieve sustainable development (as an inter-generational issue).
• The strategies, policies, rules and laws, procedures, return, provision of funds, withdrawals and expenses shall be transparent and clear and will be disclosed to the public. The statistical data is released publicly on a quarterly and annual basis.
• Any deal between NDFI and natural or legal persons shall be on financial and economic basis in a transparent way, abiding by clear laws and procedures.
• NDFI activities in the receiving country shall observe all the rules and laws as well as disclosing requirements of the receiving country. NDFI activities in other countries are purely economic without following any political interest.
• The firms from which NDFI buys shares or provides facilities for, are required to observe the basic rights, environmental concerns, human life, hygiene and public health.
• The investors, domestic or foreign, who make investment in Iran shall enjoy equal rights, provided that they abide by the NDFI regulations and by-laws. Being economically feasible and in line with NDFI priorities are the criteria for assessing the projects.
• Observing international rules in all of the commercial, financial and economic practices of NDFI as well as staying away from corruption, money laundry and other non-transparent commercial activities is a must.
• NDFI by no means benefits from information rents or other unauthorized rents for economic competition.