A whistleblowing framework is the set of arrangements an organisation puts in place to support whistleblowing: the reporting of suspected wrongdoing by employees and others with inside knowledge. The main entry explains what whistleblowing is, why it matters and how the law treats it. This entry covers only what the word "framework" adds.
A framework normally consists of a written policy approved by the board; one or more confidential channels, such as a hotline or web portal, which may allow anonymous reports; a procedure for assessing and investigating reports and telling the reporter the outcome; rules prohibiting retaliation against a whistleblower; staff training; and regular reporting to the board or its audit committee. In regulated financial firms a named senior person is often responsible for its independence and effectiveness.
Many jurisdictions now require such arrangements. In the European Union, a directive on the protection of persons who report breaches of EU law obliges organisations above a size threshold to operate internal channels, and financial regulators set further expectations. The legal safeguards are described under whistleblower protection. A working framework is treated as a sign of a healthy compliance culture and forms part of a firm's wider compliance program.