Brochure - The Reporting Procedure

This brochure is intended to help organisations draft or revise their reporting procedure in such a way that it complies with the Whistleblowers Authority Act (Wet bescherming klokkenluiders). It is important not only to read this brochure, but also to study the relevant legislation. In addition, it may be useful to consult your own sector or umbrella organisation, which may offer its own example or model procedure tailored to your type of organisation.

Employers with at least fifty employees are required to have an internal reporting procedure. This procedure allows employees to report suspected wrongdoing. In certain policy areas, employers with fewer than fifty employees are also required to have a reporting procedure – for example, in the financial sector. This brochure explains which organisations must have a reporting procedure and the minimum requirements such a procedure must meet.