The ANSI/NISO Z39.19 Standard of 2005 defines guidelines and conventions for the format, construction, testing, maintenance, and administration of monolingual controlled vocabularies including lists, analogue rings, taxonomies, and thesauruses.2
For multilingual vocabularies, the ISO 5964 Guidelines for the enactment and development of multilingual thesauri can be applied.
Thesaurus Architecture and Use: a applied manual. Jean Aitchison, Allan Gilchrist and David Bawden. London and New York: Europa Publications (2000).
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