Whistle blowing

1. W H I S T L E B L O W I N G

2. Introduction
 Most of the companies and public start concerning about whistle
blowing after the case of World Com, and Enron case, which give a big
impact to the public and accounting rule, where Sarbanes-Oxley Act
was published after the case of World Com and Enron.
 As definition, whistle blowing is the disclosure of organizational
member’s (former or current) disclosure of illegal, immoral or
illegitimate practices under the control of their employers to persons or
organization that may be able to act.
 The main purpose of this assignment is to discuss about the importance
of whistle blowing rules and regulations. There are several importance's
of whistle blowing rules and regulations being highlighted, which are:
providing avenues for employees to raise concerns and define a way to
handle unethical practices, reassure employees will be protected from
punishment or unfair treatment for disclosing concerns in good faith,
enable management to be informed at an early stage about acts of
misconduct, and develop a culture of openness, accountability, and
integrity.

3.  What is whistle Blowing?
 Types of Whistle Blowing
 How does whistle Blower affects?
 What need to be done?
 Complaints that count as whistleblowing
 Complaints that do not count as whistleblowing
Topics to be covered are:

4. What is Whistle Blowing?
With the many different form of whistle blowing, our group has concluded that the
term of ‘whistle blowing’ shall define as:
“the disclosure of organizational member’s (former or current) disclosure of illegal,
immoral or illegitimate practices under the control of their employers to persons or
organization that may be able to take action (Near and Miceli, 2002).
This definition was mean that the disclosure by whether is former or current
employees of unethical or immoral practices by their employers or a person that have
privileged access to the data or information of an organization to the persons outside
of organization that have potential to rectify the wrongdoing, or an within organization.
The definition of whistle blowing shall consist of at least four elements:
 The whistleblower
 The whistle blowing act
 The party to whom the complaint is made (i.e., the complaint receiver)
 The organization against which the complaint is made.
The term of ‘whistle blowing’ has many different facets. It can be an act of free speech,
an anti-corruption tool, and an internal management dispute mechanism (David
Banisar, 2006). Due to this, it has led to many of different definitions of whistle
blowing.

5. Types of Whistle Blowing
Internal Whistle blowing:
Internal whistle blowing is the situation where the agent might turn the
irregular, immoral activities to the auditing or oversight department or straight
to the board, or call as skipping hierarchies, where the information will reach to
someone who is willing and able to process it responsibly.
However, the internal whistleblower is usually more aware of unethical acts but
may be more afraid of consequences of blowing the whistle, such as loss of job
or being ostracized within the organization.
External Whistle blowing:
External Whistle blowing was the extend of duty to inform of internal whistle
blowing beyond the confines of the organization. It means that the agent blows
the whistle of irregular and immoral practice to an external body, such as
supervisory board, regulator, and ombudsman and so on.
However, whistleblower external to the organization may have less to fear from
the consequences of whistle blowing but may not have as much at stake about
the absence of unethical acts in a particular organization or may not be aware
of the extent of unethical acts.

6.  A whistleblower discloses information about corruption or other wrongdoing being
committed in or by an organisation to individuals or entities believed to be able to
effect action – the organisation itself, the relevant authorities, or the public.
 Whistleblowing is one of the most effective ways to detect and prevent corruption and
other malpractice. Whistleblowers’ disclosures have exposed wrongdoing and fraud,
helped save millions in public funds, avoid disasters for health, the environment.
 Whistleblower’s important role in safeguarding the public good is repeatedly proved by
the scandals they uncover, such as industry-scale tax avoidance and money laundering
(Danske Bank scandal).
 However, many more cases of wrongdoing could have been prevented if more people
had come forward to expose problems to their organisations, the authorities or the
media. Unfortunately, reporting often comes at a high price:
 Whistleblowers risk their career, their livelihood and sometimes their personal safety
to expose wrongdoing that threatens the public interest.
 They may be fired, sued, blacklisted, arrested, threatened or, in extreme cases,
assaulted or killed. And in some societies, whistleblowing carries connotations of
betrayal rather than being a benefit to the public.
How does whistle Blower affects?

7. The three main reasons people give for not reporting corruption are:
• Fear of the consequences (legal, financial, reputational)
• The belief that nothing will be done, that it will not make any difference
• Uncertainty about how, where and to whom to report
 Protecting whistleblowers from unfair treatment, including retaliation, discrimination
or disadvantage, can embolden people to report wrongdoing and increase the
likelihood that wrongdoing is uncovered and penalized.
 Companies, public bodies and non-profit organisations should introduce mechanisms
for internal reporting.
What Needs to be Done?

8. • You’re protected by law if you report any of the following:
 a criminal offence, for example fraud.
 someone’s health and safety is in danger
 Risk or actual damage to the environment.
 A miscarriage of justice.
 The company is breaking the law, for example does not have the
right insurance.
 You believe someone is covering up wrongdoing
Complaints that count
as whistleblowing

9. Complaints that are not considered as whistle blowing are:
 Personal grievances (for example bullying, harassment,
discrimination) are not covered by whistleblowing law, unless your
case is in the public interest.
Contact the Advisory, Conciliation and Arbitration Service (Acas) for help
and advice on resolving a workplace dispute. Report these under
your employer’s grievance policy
Complaints that do not
count as whistleblowing

10. Summary
 Whistle blowing is the disclosure of organizational member’s (former or current) disclosure of illegal,
immoral or illegitimate practices under the control of their employers to persons or organization that
may be able to act.
 Whistle blowing shall consist of at least four elements: The whistleblower; The whistle blowing Act
;The party to whom the complaint is made (i.e., the complaint receiver);The organization against
which the complaint is made.
 Internal whistle blowing is the situation where the agent might turn the irregular, immoral activities
to the auditing or oversight department or straight to the board, or call as skipping hierarchies, where
the information will reach to someone who is willing and able to process it responsibly.
 External Whistle blowing was the extend of duty to inform of internal whistle blowing beyond the
confines of the organization. It means that the agent blows the whistle of irregular and immoral
practice to an external body, such as supervisory board, regulator, and ombudsman and so on.
 Protecting whistleblowers from unfair treatment, include retaliation, discrimination or disadvantage,
can embolden people to report wrongdoing and increase the likelihood that wrongdoing is uncovered
and penalized.

11. W H I S T L E B L O W I N G P O L I C Y

12.  The European Union adopts dedicated whistleblower
legislation
 Aims of the Policy
 Scope of this Policy
 Who can raise a concern under this Policy?
 What should be reported?
Topics to be covered are:

13. One example of successful advocacy has been the adoption by the
European Union of a Whistleblower Protection Directive in October 2019.
Working with a broad coalition of civil society organisations, trade unions
and journalist associations, we put the issue on the EU agenda and
advocated every step of the way to make sure that an EU wide legislation
was adopted – one that it is in line with best practice.
The position adopted by the EU Parliament in November 2018
incorporated many of the main policy recommendations
and supported it throughout the negotiations with the EU Council.
The result is a path-breaking piece of legislation that will help protect
whistleblowers around Europe. It is the first time that the EU has
dedicated legislation in this area. The crucial role played by CSOs in
achieving an agreement on a strong text was recognized by the Members
of Parliament leading the process.
The Directive came into force in December 2019 and Member States have
two years to transpose it into national law.
The European Union adopts dedicated
whistleblower legislation

14. Aim of the Policy
 The Policy is designed to ensure that you can raise your concerns about
wrongdoing or malpractice within the Council without fear of victimisation,
subsequent discrimination, disadvantage or dismissal.
 It is also intended to encourage and enable you to raise serious
concerns within the Council rather than ignoring a problem or 'blowing the
whistle' outside.
This Policy aims to:
 Encourage you to feel confident in raising serious concerns at the
earliest opportunity and to question and act upon concerns about
practice
 Provide avenues for you to raise those concerns and receive feedback
on any action taken
 Ensure that you receive a response to your concerns and that you are
aware of how to pursue them if you are not satisfied
 Reassure you that you will be protected from possible reprisals or
victimisation if you have made any disclosure in good faith.

15. Scope of this Policy
The Whistle Blowing Policy is not intended to replace existing procedures:
 If your concern relates to your own treatment as an employee, you should raise it
under the existing grievance or harassment procedures
 If a client has a concern about services provided to him/her, it should be raised as
a complaint to the County Council
 Complaints of misconduct by County Councilors are dealt with under a separate
procedure (for further information please contact the Council’s Monitoring
Officer)
This Policy is intended to enable those who become aware of wrongdoing in the
County Council affecting some other person or service, to report their concerns at
the earliest opportunity so that they can be properly investigated.

16. The Policy applies to all:
• Employees of Nottinghamshire County Council
• Employees of contractors working for the Council, for
example, agency staff, builders and drivers
• Employees of suppliers.
• Those providing services under a contract or other agreement
with the Council in their own premises for example care
homes, and voluntary workers working with the Council
If you are employed in, working with or assisting Nottinghamshire
schools there is a specific whistleblowing code for you because of the
special relationship that exists with the schools’ governing bodies.
Who can raise a concern under this Policy?

17. Any serious concerns that you have about service provision or the conduct of officers or
members of the Council or others acting on behalf of the Council that:
• make you feel uncomfortable in terms of known standards; are not in keeping with
the County Council’s Constitution and policies;
• fall below established standards of practice; or are improper behaviour.
These might relate to:
• Conduct which is an offence or a breach of the law (a criminal offence has been committed
or failing to comply with any other legal obligation)
• Disclosures related to miscarriages of justice.
• Racial, sexual, disability or other discrimination
• Health and safety of the public and/or other employees
• Damage to the environment
• Unauthorised use of public funds or other assets
• Possible fraud and corruption
• Neglect or abuse of clients, or
• Other unethical conduct.
This list is not exhaustive.
What should be
reported?

18. Summary
 The position adopted by the EU Parliament in November 2018 incorporated many of the main policy
recommendations and supported it throughout the negotiations with the EU Council.
 The Directive came into force in December 2019 and Member States have two years to transpose it
into national law.
 This Policy is intended to enable those who become aware of wrongdoing in the County Council
affecting some other person or service, to report their concerns at the earliest opportunity so that
they can be properly investigated.
 If you are employed in, working with or assisting Nottinghamshire schools there is a specific
whistleblowing code for you because of the special relationship that exists with the schools’
governing bodies.

19. Protecting the Whistleblower

20.  Legal rights.
 Harassment or Victimisation
 Support
 Confidentiality
 Anonymous Allegations and Untrue Allegations
Topics to be covered are:

21. The policy has been written to take account of the Public Interest
Disclosure Act 1998 which protects workers making disclosures about
certain matters of concern, when those disclosures are made in accordance
with the Act’s provisions and in the public interest.
The Act makes it unlawful for the Council to dismiss anyone or allow them
to be victimised on the basis that they have made an appropriate lawful
disclosure in accordance with the Act.
Rarely, a case might arise where it is the employee that has participated in
the action causing concern. In such a case it is in the employee’s interest to
come into the open as soon as possible. The Council cannot promise not to
act against such an employee, but the fact that they came forward may be
considered.
Legal Rights

22.  The Council is committed to good practice and high standards and to
being supportive of you as an employee.
 The Council recognises that the decision to report a concern can be a
difficult one to make. If you honestly and reasonably believe what
you are saying is true, you should have nothing to fear because you
will be doing your duty to your employer, your colleagues and those
for whom you are providing a service.
 The Council will not tolerate any harassment or victimisation of a
whistleblower (including informal pressures) and will take appropriate
action to protect you when you raise a concern in good faith and will
treat this as a serious disciplinary offence which will be dealt with
under the disciplinary rules and procedure.
Harassment or Victimisation

23. Support
Throughout this process
 You will be given full support from senior management.
 Your concerns will be taken seriously.
 The County Council will do all it can to help you throughout the
investigation
If appropriate, the Council will consider temporarily re-deploying you for
the period of the investigation.
For those who are not County Council employees, the Council will
endeavour to provide appropriate advice and support wherever possible.

24.  All concerns will be treated in confidence and every effort will be made
not to reveal your identity if that is your wish.
 If disciplinary or other proceedings follow the investigation, it may not be
possible to act as a result of your disclosure without your help, so you
may be asked to come forward as a witness.
 If you agree to this, you will be offered advice and support.
Confidentiality

25.  The Policy encourages you to put your name to your allegation whenever
possible. If you do not tell us who you are it will be much more difficult for us
to protect your position or to give you feedback. This policy is not ideally
suited to concerns raised anonymously.
 Concerns expressed anonymously are much less powerful, but they may be
considered at the discretion of the Council. In exercising this discretion, the
factors to be taken into account would include:
• the seriousness of the issue raised
• the credibility of the concern, and
• the likelihood of confirming the allegation from other sources.
 If you make an allegation in good faith and reasonably believing it to be true,
but it is not confirmed by the investigation, the County Council will recognise
your concern and you have nothing to fear.
 If however, you make an allegation frivolously, maliciously or for personal
gain, appropriate action that could include disciplinary action, may be taken.
Anonymous
Allegations and
Untrue Allegations

26. Summary
 The policy has been written to take account of the Public Interest Disclosure Act 1998
which protects workers making disclosures about certain matters of concern, when those
disclosures are made in accordance with the Act’s provisions and in the public interest.
 The Council will not tolerate any harassment or victimisation of a whistleblower (including informal
pressures) and will take appropriate action to protect you when you raise a concern in good faith and
will treat this as a serious disciplinary offence which will be dealt with under the disciplinary rules and
procedure.
 For those who are not County Council employees, the Council will endeavour to provide appropriate
advice and support wherever possible.
 If you make an allegation in good faith and reasonably believing it to be true, but it is not confirmed
by the investigation, the County Council will recognise your concern and you have nothing to fear.