ISO 37002:2021 pdf free download – Whistleblowing management systems一Guidelines.
Whistleblowing is the act of reporting suspected wrongdoing or risk of wrongdoing. Studies and experience demonstrate that a large proportion of wrongdoing comes to the attention of the affected organization via reports from persons within or close to the organization.
Organizations are increasingly considering introducing or improving internal whistleblowing policies and processes in response to regulation or on a voluntary basis.
This document provides guidance to organizations for establishing, implementing, maintaining and improving a whistleblowing management system, with the following outcomes:
a) encouraging and facilitating reporting of wrongdoing;
b) supporting and protecting whistleblowers and other interested parties involved;
c) ensuring reports of wrongdoing are dealt with in a proper and timely manner;
d) improving organizational culture and governance;
e) reducing the risks of wrongdoing.
Potential benefits for the organization include:
— allowing the organization to identify and address wrongdoing at the earliest opportunity;
— helping prevent or minimize loss of assets and aiding recovery of lost assets;
— ensuring compliance with organizational policies, procedures, and legal and social obligations;
— attracting and retaining personnel committed to the organization’s values and culture;
— demonstrating sound, ethical governance practices to society, markets, regulators, owners and other interested parties.
An effective whistleblowing management system will build organizational trust by:
— demonstrating leadership commitment to preventing and addressing wrongdoing;
— encouraging people to come forward early with reports of wrongdoing;
— reducing and preventing detrimental treatment of whistleblowers and others involved;
— encouraging a culture of openness, transparency, integrity and accountability.
This document provides guidance for organizations to create a whistleblowing management system based on the principles of trust, impartiality and protection. It is adaptable, and its use will vary with the size, nature, complexity and jurisdiction of the organization’s activities. It can assist an organization to improve its existing whistleblowing policy and procedures, or to comply with applicable whistleblowing legislation.
This document adopts the “harmonized structure” (i.e. clause sequence, common text and common terminology) developed by ISO to improve alignment among International Standards for management systems. Organizations may adopt this document as stand-alone guidance for their organization or along with other management system standards, including to address whistleblowing-related requirements in other ISO management systems.
4 Context of the organization
4.1 Understanding the organization and its context
The organization should determine external and internal issues that are relevant to its purpose and that affect its ability to achieve the intended result(s) of its whistleblowing management system.
These issues may include, but are not limited to, the following factors:
a) the size and structure of the organization;
b) the locations and sectors in which the organization operates or anticipates operating;
c) the nature, culture, scale and complexity of the organization’s activities and operations;
d) the nature and needs of personnel;
e) the organization’s business model;
f) the entities over which the organization has control and entities which exercise control over the organization, including beneficial owner(s) of the organization;
g) the organization’s business associates;
h) the organization’s exposure to public interest obligations or issues;
i) applicable statutory, regulatory, contractual and other obligations and duties.
NOTE An organization has control over another organization if it directly or indirectly controls the management of the organization.