By Margaret L. Press
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Additional resources for Chemehuevi: A Grammar and Lexicon
The second thing we learn is that whistleblower legislation in Europe is very diverse. Looked at from the three-tiered model, the existing or proposed laws only include all three tiers in three countries: the UK, Romania and Switzerland (draft bill). The third thing we learn is that the normative content of the three-tiered model is not resonating within Europe. 2 lists the existing legislation and the bills discussed in the chapter in order of resonance with the three-tiered model. The only piece of whistleblower legislation covering the three tiers is, apart from the UK, the Romanian Whistleblower’s Law.
The law protects those who make ‘public interest warnings’. This means reporting in good faith any fact involving a violation of law, of professional deontology or of principles of a good administration. In order to be covered by the legislation, the whistleblower must provide data or facts concerning the reported malpractice. Reports can be made to: ● ● ● ● ● ● ● ● ● the superior of the person who breached the legal provisions or norms; the manager of the organization in which the malpractice occurs; disciplining committees within the public sector; judicial bodies; bodies mandated to search for and investigate conflicts of interest; parliamentary commissions; mass media; and professional bodies, trade unions or employers’ organizations; non-governmental organizations (NGOs).
Unlike most of the state and federal whistleblowing statutes, SOX specifies different report recipients for internal versus external whistleblowing about the fraud in order for the whistleblower to be protected. An internal report must go to someone with supervisory authority over the employee or to someone working for the employer who has the authority to investigate, discover, or terminate the wrongdoing. It also requires audit committees of the companies to establish whistleblowing procedures whereby employees can anonymously submit issues of concern regarding questionable accounting or auditing matters.