Zunifikowana biblioteka metryk - Whistleblower protection
Pytanie pomocnicze
Did the company have policies on the protection of whistleblowers, during the period?
Podsumowanie
Whistleblowers are often discouraged from reporting their concerns for fear of retaliation. To
make society more transparent and information related to business controversies publicly available,
sustainable businesses are asked to implement whistleblower protection policies.
Jednostka
Wartość logiczna: Tak lub Nie
Opis
Regulatory Definition
"Whistleblower" means "reporting person" as defined in Article 5(7) of Directive (EU) 2019/1937 of the European Parliament and of the Council. A reporting person means a natural person who reports or publicly discloses information on breaches acquired in the context of his or her work-related activities.
Źródła
- Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of do no significant harm . ANNEX I (Table 3, Additional indicators for social and employee, respect for human rights, anti-corruption and anti-bribery matters, Social and employee matters, Indicator 6)
- Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (OJ L 305, 26.11.2019, p. 17) . Article 5(7)
Przykłady
Whistleblower examples include employees who report corruption, discrimination, harassment, and fraud. Retaliation often occurs when employers punish workers who file reports of ethical or legal misconduct.