Management Board: Ethical Leadership
The board determines the tone of the organization through its actions and choices. The attitudes of the board members and the management style determine the ethical culture of the organization and the level of transparency of internal processes. This is very important from the perspective of the functioning of the irregularity reporting system.
The Board of Directors ensures compliance of internal regulations with applicable regulations, and is tasked with the preparation and approval of operational policies and procedures governing:
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functioning of reporting methods,
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initial handling and assessment of applications,
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follow-up actions, including ensuring appropriate competency demonstrates due diligence,
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and finally, proper methods of recording and archiving notifications.
The whistleblower reporting channel provided by decision of the management board may be a dedicated email box, telephone line or online platform that allows anonymous reporting of irregularities (in this case, the management board should consider using an outsourced service provider).
In addition, the management board is faced with a number of decisions regarding the operation of the reporting system, which determine its final form.
First, it is mandatory to consult with trade unions and workers’ representatives regarding the reporting system.
