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ACCA Applied Knowledge · Business and Technology · Regulation and financial crime

Priya, an employee of Kestrel plc, raises concerns about unsafe waste disposal with the company's regulator after management ignored her internal reports. Which statement best reflects good whistleblowing practice in most legal frameworks?

Whistleblower protection generally applies when the disclosure is made in good faith, with a reasonable belief that it is true, and after internal channels were tried or reasonably judged futile. Disclosure to a regulator is a recognised route, whereas going to the media first usually carries least protection.

  1. AShe may be legally protected from retaliation if she acted in good faith, reasonably believed the concern was true and had first tried internal channels or had good reason not toCorrect
  2. BShe loses all protection because any external disclosure breaches her duty of confidentiality
  3. CShe is protected only if she first publishes the concern in the media

Explanation

Whistleblowing laws typically protect disclosures made in good faith with a reasonable belief in their truth, particularly where internal channels were tried or would be futile, and disclosure to a regulator is a recognised route. Confidentiality does not override protected public-interest disclosures, and media publication is the least protected route.

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