First to Know - Robust Internal Reporting Programs
Article from: OGEL 4 (2004), in Environmental, Social and Governance (ESG)
Introduction
Three organizations have collaborated on this guidebook to provide information on the recent legal developments, voluntary initiatives, and emerging best practices in the areas of encouraging reporting, making disclosures and protecting staff who are prepared to speak up when malpractice occurs within a company. The term "whistleblowing" has been avoided in this publication as it has developed negative connotations in some countries and is associated with the act of reporting to external authorities or media, without prior warning given to senior management. The systems advocated in this ...