Introducing a New Key Player in Internal Whistleblowing Procedures: Examining the Position of Confidential Advisers

Figures & data

TABLE 1 Core Functions of CAs

Function	Description
Information function	Educate and inform employees about the need, the relevance, and the proceedings of internal reporting in general
Support function	Act as “sparring partners” for employees with specific integrity concerns, provide detailed advice for proper reporting, help employees to evaluate whether or not to report, increase the quality of reports, and to enhance the safety of the reporters
Signaling function	Provide management with generalized advice abstracted from reports on occurring integrity issues, their possible causes, and potential solutions (without breaching the confidentiality granted to individuals, thus making sure this advice is sufficiently anonymized to protect them)

TABLE 2 Possibly Conflicting Core Functions^a

Management	15%
HRM	9%
Compliance/integrity officer	6%
Works Council	4%
Company social worker	3%
Health and safety officer	3%
Top management	2%
Supervisory board/board of directors	0%
Company doctor	0%
None of the above	66%
Don’t know/no answer	1%

Note: ^aMultiple answers were possible, therefore the total does not add up to 100%.

TABLE 3 Organizational Support and Facilities for CAs^a

	(Entirely) agree (%)	(Entirely) disagree (%)
I get enough support from management to perform my CA work well	80	4.5
I sometimes exchange ideas with (an)other CA(s) in my organization	79	10
I receive enough training to perform my CA work well	75	9
I am given enough time to perform my CA work well	74	14
There is a suitable room in which I can conduct consultations discreetly	67	21
I receive enough budget to be able to perform my CA work well	54	16
I receive enough reports to be able to become/remain good at my work	51	18
I regularly take part in intervision meetings with other CAs	46	36
The quality of the intervision is good	44	7
I sometimes exchange ideas with an external CA who works for my organization	32	34
I sometimes feel lonely in my role as CA	25	49

Note: ^aNeutral answer was also possible, therefore the total does not add up to 100%.

TABLE 4 Integrity Violations Mentioned in Consultations

	Mentioned (%)	Not mentioned (%)
Discrimination/bullying	78	15
Sexual harassment	70	22
Abuse of power	60	31
Conflict of interest	52	38
Abuse/manipulation of confidential information	40	49
Wastage or default	33	54
Corruption/fraud	31	59
Theft	31	57
Default in free time	25	61
Unwarranted gifts, donations, promises, etc.	20	63

TABLE 5 Trust, Safety, and Confidentiality^a

	(Entirely) agree (%)	(Entirely) disagree (%)
I am trusted by the management	86	0
I am trusted by employees	88	0
In our organization, there is a safe culture	42	17
In our organization, there is a culture of fear and silence	18	50
In our organization, employees are not afraid to speak up and give criticism	58	16
In our organization, employees are not afraid to report a suspicion of a wrongdoing or integrity violation	32	21
I feel sufficiently protected by my organization in my work as CA	85	4
As CA, I am there both for the reporter and the organization	63	15
I sometimes had the feeling that my work as CA could have a negative impact on my career within the organization	11	77
I sometimes considered giving up the confidentiality work due to feelings of insecurity	9	84
I state in every initial interview that I cannot guarantee confidentiality under certain circumstances	51	32
I have found myself in the situation that I had to breach confidentiality	16	68

Note: ^aThe “neutral,” “don't know,” “not applicable,” and “no answer” reply categories were disregarded in the counts. As a result, the rows do not add up to 100%.

TABLE 6 Existence of Integrity Policies and Measures Within the Organizations^a

	(Entirely) agree (%)	(Entirely) disagree (%)
Within the organization, there are integrity rules and procedures	87	1
The reporting procedures are sufficiently clear	58	14
The management of the organization has a commitment to integrity management	57	7
There is an organizational culture of integrity	55	8
Sufficient attention is devoted to careful recruitment and selection procedures	53	8
Attention is devoted to training and communication in the field of integrity	51	17
The integrity policy is coordinated by an integrity officer or compliance officer	40	25
There are adequate investigation protocols	37	20
The integrity policy is evaluated regularly	33	24

Note: ^aThe “neutral,” “don't know,” “not applicable,” and “no answer” reply categories were disregarded in the counts. As a result, the rows do not add up to 100%.

TABLE 7 Degree of Integration of the CAs Role in Related Policy Measures^a

	(Entirely) agree (%)	(Entirely) disagree (%)
The role of the CA is explicitly explained in the code of conduct	66	8
The role of the CA is explained in the introduction program for new employees	58	15
The CA is involved in the development of integrity policies	48	21
The CA is involved in drawing up the code of conduct	42	30
In the employee satisfaction survey or similar surveys, questions are asked about the CA	42	25
The CA is sometimes invited to working meetings	40	38
The CA is sometimes invited to management/Board meetings	38	38
The CA has regular meetings with other people in the integrity network within the organization	35	35
The CA makes an active contribution to the introduction program for new employees.	33	36
The role of the CA is explained as a standard in working meetings within the organization	24	40
The role of the CA is explicitly explained in the oath of office session	14	29
The role of the CA is explained in employment interviews	10	52
The CA attends the oath of office session	6	51

Note: ^aThe “neutral,” “don't know,” “not applicable,” and “no answer” reply categories were disregarded in the counts. As a result, the rows do not add up to 100%.

FIGURE 1 Conditions that may increase the effectiveness of CAs.