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ACCA Applied Knowledge · Business and Technology · Ethical conflicts and dilemmas

Which of the following best describes whistleblowing in a business context?

Whistleblowing is reporting suspected wrongdoing, such as fraud or illegal or unethical conduct, to someone able to take action, whether within the organisation or to an external body. It is not selling information or refusing difficult work.

  1. ADisclosing a client's financial information to competitors for payment
  2. BReporting suspected wrongdoing within an organisation to someone able to take action, either internally or externallyCorrect
  3. CPublishing a company's annual report before the approval date
  4. DRefusing to complete a task because it is too difficult

Explanation

Whistleblowing is the reporting of suspected illegal, unethical or improper conduct to a person or body able to act on it, either inside or outside the organisation. Selling information is a breach of confidentiality, and the other options do not involve reporting wrongdoing.

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