ISO 19600 Compliance Management Systems – Guidelines from 2014

Specialists from eleven countries were involved in compiling the Standard from the International Standards Organisation (ISO) which is also to offer globally active organisations and companies internationally consistent guidelines for implementing Compliance Management Systems (CMS). The guidelines help to identify potential risks and outline tools which can be used to establish an effective CMS. All requirements are formulated as a "should" and are therefore non-bindung and not certifiable.


OECD Principles of Corporate Governance from 2014

The Principles of the Organisation for Economic Co-operation and Development (OECD) were approved by the OECD Council of Ministers in 1999 and have since become a set of international guidelines for political decision makers, investors, companies, and other interested groups from around the world. This instrument defines non-legally binding standards, recommended practices, and orientation guides for implementation, which can then be adjusted to suit the specific conditions in different countries and regions. The OECD Principles of Corporate Governance are currently being revised and in future are to also include protective provisions for whistleblowers.


OECD Guidelines for Multinational Enterprises from 2011

The Organisation for Economic Co-operation and Development (OECD) wants to enforce an ethically responsible manner of corporate management worldwide. As well as awareness of human rights and the obligation to observe national laws, rules are enclosed for fighting corruption. Amongst other things, the Organisation demands management control systems be introduced which work to counter bribery and corruption. However, the guidelines do not stipulate any penalties for violations.


Wolfsberg Anti-Corruption Guidance from 2011

The Wolfsberg Group is an association comprised of eleven global leaders in the banking industry. The group publishes directives in which its members, detached from possible issues of competitiveness, are obliged to abide by certain standards, amongst which are anti-corruption guidelines. In Chapter 8, the group demands that a whistleblowing system be set up and that whistleblowers be protected.


ICC Guidelines on Whistleblowing from 2008

The guidelines from the International Chamber of Commerce (ICC) provide companies, on a voluntary basis, with reference points for handling whistleblowing. Here it is above all recommended that practical steps be taken to establish a whistleblowing programme as part of the internal compliance measures: Ensure that reports will be processed quickly and with the guarantee of complete confidentiality; name a high-ranking manager as the person responsible for the area of whistleblowing; translate and implement the programme in all countries in which the company operates; follow external legal provisions; bearing in mind legal framework conditions, decide whether replies are to be processed anonymously or made public, and whether replies are to be compulsory or voluntary; reply to, record, and check all information; ensure that employees can submit information without fear of retribution, discrimination, or disciplinary measures.


United Nations Convention against Corruption (UNCAC) from 2004

The UNCAC was ratified by 170 countries. The Convention came into effect in September 2005 upon being ratified by the 30th signatory state. Article 8 demands that a system for recording information on public servants involved in corruption be set up. Article 33 demands that the whistleblower be protected. A further condition of the UNCAC relevant for whistleblowers is the effective protection of witnesses and experts (Art. 32).