This metric is intended to capture if the organization had a whistleblower protection policy in place as of the end of the reporting period.
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The whistleblower protection policy should include information on how to seek advice on implementing the organization’s policies and practices for responsible business conduct, and how to raise concerns about the organization’s business conduct.
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Whistleblowing mechanisms enable individuals to raise concerns about wrongdoing or breaches of the law in the organization’s operations or business relationships, regardless of whether the individuals themselves are harmed or not.
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For more information, see the following Global Reporting Initiative standard: https://www.globalreporting.org/pdf.ashx?id=12358