The purpose of these Guidelines is to help enterprises establish and implement a Whistleblowing Management System, by offering practical guidance that will serve as a useful point of reference. The original ICC Guidelines on Whistleblowing were published in 2008 and this update incorporates current experience and practice of ICC member Enterprises across a wide range of sectors and jurisdictions worldwide. They have been aligned with key international legal instruments, as well as global standards and best practice for Whistleblowing Management Systems.