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ACCA Strategic Professional · Strategic Business Leader · Professionalism, ethical codes and the public interest

After a staff survey, Corvane Retail finds that employees fear retaliation if they report misconduct. Which measure would most directly address this barrier to whistleblowing?

An independent confidential reporting line backed by a written non-retaliation commitment, overseen by the audit committee, directly tackles fear of reprisal. It gives staff a safe, credible route to report misconduct, unlike a longer code or confidentiality agreements, which do not remove the fear.

  1. APublishing a longer code of conduct
  2. BProviding an independent confidential reporting line with a written non-retaliation commitment enforced by the audit committeeCorrect
  3. CRequiring staff to sign annual confidentiality agreements
  4. DIncreasing the number of line managers

Explanation

Fear of retaliation is addressed by confidentiality, independence and protection from reprisal. An independent line overseen by the audit committee gives credibility. Longer codes and confidentiality agreements do not remove fear, and may deter reporting.

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