Understanding Whistleblower Protection: Laws, Practices, Trends and Key Implementation Considerations

Region: Global
Category: Law and Legislation
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Published by IFAC-CPA Canada, Authored by: Anna Myers - WIN Executive Director.
Date of publication: 12/12/2023

The International Federation of Accountants (IFAC )& Chartered Professional Accountants Canada's (CPA Canada) joint report on understanding whistleblower protection. Developed with research support and contributions from WIN membership and authored by WIN's Executive Director Anna Myers.
The report uses evidence-based research and offers practical perspectives on the evolution of whistleblower protection around the world.

The report, developed with contributions from the Whistleblowing International Network, provides professional accountancy organisations (PAOs), professional accountants, relevant authorities, and policymakers globally with insights on current issues in adopting and implementing whistleblower protection legislation, and key policy considerations to help ensure that local frameworks are fit for purpose. 

The report builds off the International Bar Association and Government Accountability Project report published in 2021, Are Whistleblowing Laws Working? A Global Study of Whistleblower Protection Litigationwhich highlights challenges to developing and implementing effective whistleblower protection frameworks.

Kevin Dancey, IFAC CEO, said: “Whistleblowers are widely recognized for the pivotal role they play in exposing financial wrongdoing, economic crimes, fraud, and corruption. Robust protection laws are needed to safeguard and support their contributions and promote trust and integrity in the public and private sector. The accountancy profession, with its strong public interest commitment, must champion means of protecting whistleblowers from retaliation and help ensure accountability for wrongdoers to foster ethical and responsible business.”

Pamela Steer, CPA Canada President and CEO, said: “While the significant expansion of legislative activity in this space is encouraging, it’s also evident that whistleblowing laws have generally fallen short in terms of their effectiveness. For whistleblower protection laws to positively contribute to the prevention and detection of corruption worldwide, people need reassurance that laws and practices exist and are working effectively—and this requires continuous transparency, action and education.” 

To read more from IFAC click here.

The report is available from this page in English and in French here.