1 Scope
This document gives guidelines for establishing, implementing and maintaining an effective
whistleblowingmanagement system based on the principles of trust, impartiality and protection in the following four
steps:
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a) receiving reports of wrongdoing;
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b) assessing reports of wrongdoing;
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c) addressing reports of wrongdoing;
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d) concluding whistleblowing cases.
The guidelines of this document are generic and intended to be applicable to all organizations, regardless of type, size, nature of activity, and whether in the public, private
or not-for profit sectors.
The extent of application of these guidelines depends on the factors specified in
4.1, 4.2 and 4.3. The whistleblowingmanagement system can be stand-alone or can be used as part of an overall management system.