The duty would require all employers to take reasonable steps to investigate whistleblowing disclosures. Whereas the requirement to establish internal reporting channels and procedures would only affect major employers with the resources to handle this, such as those with 50+ employees or an annual business turnover of £10 million plus, ensuring small businesses are not burdened. The open letter has been signed by The UK Anti-Corruption Coalition, Whistleblowing International Network, Transparency International UK, Spotlight on Corruption, Parrhesia, Professor Robert Barrington of the Centre for the Study of Corruption in the University of Sussex and Protect. Read Protect's Policy Officer Cicely Fraser's Spotlight on the amendment.