Suchergebnisse

By skipping managers and appealing directly to politicians, whistleblowers can play a critical role in revealing organizational information. However, the protection of whistleblowers can affect managers' abilities to provide employees with incentives to exert effort. This paper explores this tradeoff with a model of agency decision-making under incomplete information. In the game, an employee's effort determines a project's quality, and a manager chooses whether to approve the project and discipline the employee. The employee and politician wish for only "good" projects to be approved. By whistleblowing, an employee reveals the quality to a politician outside of the organization, who may override the manager's decision. A key finding is that from the politician's perspective, the benefits of whistleblower protections depend on the preferences of the manager. If the manager is inclined toward approving projects, then the costs of lower employee effort may outweigh the informational benefits of whistleblowing. The optimal policy may then be to ban whistleblowing. By contrast, when the manager is inclined toward rejecting projects, whistleblower protections prevent him or her from suppressing effort and are unambiguously beneficial.

The aim of this chapter is to take a general account of the past and current practices, experiences and challenges of whistleblowing legislation and whistleblower protection in Hungary. The emphasis will be put on the critical analysis of the currently effective regulatory environment of whistleblowing and whistleblower protection in Hungary, with specific regard to labour law aspects. Furthermore, the context, prospects and basic requirements of the future implementation of the EU Directive will also be highlighted. In this vein, Section 2 sketches the historical, societal and constitutional context. Section 3, as the central part of this study, examines in detail the currently effective legislative framework of whistleblowing in Hungary. Section 4 deals specifically with the labour law-related aspects of whistleblowing, while Section 5 takes a brief look into other related fields of law (including anti-discrimination, criminal law, and trade secrets). Section 6 considers recent and relevant critical opinions and motions for reform. Section 7 looks into the possible challenges and the main tentative tasks of the upcoming transposition of the Directive into Hungarian law. Finally, Section 8 draws some broad, general conclusions. ; The project is co-financed by the Governments of Czechia, Hungary, Poland and Slovakia through Visegrad Grants from International Visegrad Fund. The mission of the Fund is to advance ideas for sustainable regional cooperation in Central Europe.

"Whistleblowing" has entered the scholarly and the publicdebate as a way of describing the exposure by the memberof an organization of episodes of corruption, fraud, or generalabuses of power within the organization. We offer acritical survey of the main normative theories ofwhistleblowing in the current debate in political philosophy,with the illustrative aid of one of the epitomic figures of awhistleblower of our time: Edward Snowden. After conceptuallyseparating whistleblowing from other forms ofwrongdoing disclosures, we introduce and discuss two familiesof normative views of this practice: the "Extrema Ratio"and the "Deontic" views. We show how the two views canbe usefully considered in tandem to offer an all-roundassessment of the moral justification of whistleblowingeither as an extraordinary individual conscientious act ofindictment or as an ordinary dutiful organizational practiceof answerability that enables the capacity of self-correctionof an organization.

Whistleblowing and nonviolent action have a number of similarities and connections, yet seldom have they been discussed together. There are a number of lessons for whistleblowing from nonviolence, and vice versa. These are raised through a series of points about whistleblowing: that isolated resistance is ruthlessly crushed, that preparation is essential, that formal channels seldom work, that the strategy of mobilization can be powerful, and that whistleblowers seldom bring about change.

Penultimate version accepted for publication ; Whistleblowing is the act of disclosing information from a public or private organization in order to reveal cases of corruption that are of immediate or potential danger to the public. Blowing the whistle involves personal risk, especially when legal protection is absent, and charges of betrayal, which often come in the form of legal prosecution under treason laws. In this article we argue that whistleblowing is justified when disclosures are made with the proper intent and fulfill specific communicative constraints in addressing issues of public interest. Three communicative constraints of informativeness, truthfulness and evidence are discussed in this regard. We develop a 'harm test' to assess the intent for disclosures, concluding that it is not sufficient for justification. Along with the proper intent, a successful act of whistleblowing should provide information that serves the public interest. Taking cognizance of the varied conceptions of public interest, we present an account of public interest that fits the framework of whistleblowing disclosures. In particular, we argue that whistleblowing is justified inter alia when the information it conveys is of a presumptive interest for a public insofar as it reveals an instance of injustice or violation of a civil or political right done against and unbeknown to some members of a polity. ; Project: 'Change of Direction. Fostering Whistleblowing in the Fight against Corruption' co-funded by the Internal Security Fund of the European Union (Grant Agreement Number: HOME/2014/ISFP/AG/EFCE/7233); SFRH/BPD/108669/2015 ...

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.