Whistleblowing, is a term which has been developed in the 1970s
in the US and is the process of reporting wrongful, unethical or
unlawful behaviour, misconduct internally or externally i.e. to a
third party organisation.
A company may be seen as being more transparent and trust worthy
by having a robust process and protections for people who wish to
report misconduct.
It has become an increasingly relevant issue at work in the last
few years as it implies labour law issues, data protection issues
and regulatory since under CSSF Circular 12/552, banks are required
to have appropriate whistleblowing procedures in place.
Whistleblowing remains a hot topic and has been formally enacted
by a law of 13 February 2011 strengthening the means to fight
against corruption. This legislation is not dedicated solely
to whistleblowing protection but does include provisions on the
fight against corruption offences and criminal procedural rules.
While the whistleblowing
