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A pro tanto wrong -- The public interest and the justification of whistleblowing -- Possible legal defenses for justified whistleblowing (1 ): a right to whistleblowing? -- Possible legal defenses for justified whistleblowing (2) : a public interest defense -- Obligatory whistleblowing.

Zusammenfassung
Dieser Artikel thematisiert Whistleblowing als ein wichtiges Instrument einer transparenten und fairen Finanzwirtschaft. Dabei werden bereits bestehende Mechanismen und Regelungen zum internen und externen Whistleblowing in Deutschland insbesondere im Finanzsektor hervorgehoben und mit anderen Bereichen und Ländern verglichen. Es werden zudem Limitationen und Best Practices sowie die Auswirkung der aktuellen europäischen Richtlinie zum Hinweisgeberschutz diskutiert. Die Arbeit schließt mit einem Ausblick sowie Forderungen zur Ausweitung und Ergänzung bestehender Whistleblowing-Regelungen, durch die der Finanzplatz Deutschland gestärkt werden kann.

Defining whistleblowing -- The practice of whistleblowing as a duty -- Whistleblowing : personal trust, secrecy, and public accountability

Die Arbeit untersucht die datenschutzrechtliche Zulässigkeit des Einsatzes von Whistleblowing-Systemen in Unternehmen. Dabei beantwortet sie auf Grundlage verfassungsrechtlicher und internationaler Bezüge aktuelle Fragen des Arbeitnehmerdatenschutzes. Im Vordergrund steht die Prüfung der datenschutzrechtlichen Rechtfertigung des Einsatzes von Whistleblowing-Systemen über die Instrumente der Einwilligung, der Betriebsvereinbarung sowie über gesetzliche Erlaubnistatbestände. Ein besonderes Augenmerk liegt auf der Untersuchung des Konflikts zwischen dem datenschutzrechtlichen Auskunftsrecht und d

New federal legislation now makes it mandatory for auditors to disclose observed mis-conduct to outside agencies. This article examines this legislation and presents data from a national sample of 353 auditors to explore the level of support for these new regulations. The vast majority of auditors are found to oppose the legislation, but there are also major differences in opinion for different groups of auditors. The implications of these survey results are then discussed.

The EU Whistleblower Directive, adopted in 2019, shifts whistleblowing in the European Union from a marginal issue to a world leading example of empowering public voices. What explains this shift? The EU Whistleblower Directive cannot be understood without an inquiry into its legislative background. The latter also sheds new light on EU law-making practice, particularly how public participation can have a considerable influence and how the Commission steers legislation, to abide by principles of conferral and subsidiarity, when primary law is silent on its legislative powers. Central in this article is the legal assessment of the EU Whistleblower Directive. The article, however, seeks to go a step further. Drawing on a range of incremental legal developments in whistleblowing, it offers the first sustained account of what it argues has become a field of law of its own – EU whistleblower law.

Those interested in this Ebook may like to know some of the background to its publication. In June 2009 a conference was held at Middlesex University to mark the fact that whistleblowing legislation had been in force in the UK for a decade. This event included a public lecture and attracted delegates from a range of backgrounds, including academics, legal and management practitioners, trade unionists, whistleblowers and students. At the end of the conference the decision to establish an International Whistleblowing Research Network (IWRN) was taken. People can join this network simply by consenting to their email address being put on a list and used for distribution purposes. At the time of writing, October 2015, there are over 150 members of the network. The current convenor of the network is David Lewis who can be contacted via d.b.lewis@mdx.ac.uk. Another outcome of this conference was the preparation of an edited book based on the papers presented. This was published by Edward Elgar in 2010 under the title "A global approach to public interest disclosure: what can we learn from existing whistleblowing legislation and research?" Following the IWRN London conferences in 2011 and 2013, an Ebook (entitled "Whistleblowing and Democratic Values") and a special issue of the E-Journal of International and Comparative Labour Studies were produced respectively. Thus this Ebook, which uses material presented at the June 2015 IWRN conference held in Sarajevo, maintains the network's tradition of disseminating research papers. Of course, there are other important publications on the subject and the reader's attention is drawn in particular to the "International Whistleblowing Research Handbook" published by Edward Elgar in 2014.