Whistleblowing
Contributing Editors
In this new age of accountability, organisations around the globe are having to navigate a patchwork of new laws designed to protect those who expose corporate misconduct. IEL’s Guide to Whistleblowing examines what constitutes a protective disclosure, the scope of regulations across 24 countries, and the steps businesses must take to ensure compliance with them.
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19. Should the employer inform external authorities about the whistleblowing? If so, in what circumstances?
19. Should the employer inform external authorities about the whistleblowing? If so, in what circumstances?
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Germany
Germany
- at Oppenhoff
- at Oppenhoff
Once the reporting process at the internal reporting office is completed, the internal reporting office can take various follow-up actions. In addition to internal investigations, the process can also be handed over to a competent authority for further investigation (section 18 No. 4 HinSchG).
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Singapore
Singapore
- at Braddell Brothers LLP
- at Braddell Brothers LLP
There is no legal obligation under Singapore law to disclose that a whistleblowing report has been made. However, a company may have disclosure obligations under the following (non-exhaustive) circumstances:
- an obligation to file a Suspicious Transaction Report if there are reasonable grounds to suspect that any property is connected to criminal activity (see, for example, section 45 of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992);
- an obligation to file a police report where the organisation becomes aware of the commission of, or the intention of any other person, to commit certain offences (see section 424 of the Criminal Procedure Code 2010); and
- an obligation to lodge a report with the relevant authority once they become aware of misconduct committed by their representatives (eg, financial advisers are required to lodge a report to the MAS upon discovery of misconduct committed by their representatives)(see, for example, Notice FAA-N14 Reporting of Misconduct of Representatives by Financial Advisers).
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Contributors
Australia
Pinsent Masons
Austria
GERLACH
Belgium
Van Olmen & Wynant
Brazil
CGM
Croatia
Babic & Partners
Denmark
IUNO
France
Proskauer
Germany
Oppenhoff
India
Khaitan & Co
Ireland
Arthur Cox
Italy
Zambelli & Partners
Japan
City-Yuwa
Latvia
Ellex Klavins
Lithuania
Ellex Valiunas
Luxembourg
Castegnaro
Malta
Camilleri Preziosi
Nigeria
Bloomfield LP
Poland
Baran Książek Bigaj
Portugal
Cuatrecasas
Romania
STALFORT Legal. Tax. Audit.
Singapore
Braddell Brothers LLP
Spain
Cuatrecasas
Sweden
Lindahl
United Kingdom
Proskauer
United States
Proskauer
Contributors
Germany
Oppenhoff
Singapore
Braddell Brothers LLP