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Normative Benchmarks and Current SUSA Practice

Wim Vandekerckhove ()
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Wim Vandekerckhove: EDHEC Business School

Chapter 2 in Whistleblowing Management Systems and Speak-Up Cultures, 2026, pp 5-26 from Springer

Abstract: Abstract This chapter focuses on the quality of whistleblowing systems. It starts by drawing best practice guidance from three normative benchmarks: the 2022 ICC Guidelines on whistleblowing, the ISO37002:2021 standard, and the requirements for internal whistleblowing systems in the EU Whistleblowing Directive (2019/1937). The chapter also explains how to use the SUSA tool to self-assess how well an organization aligns with these benchmarks. Finally, the chapter presents some research based on the SUSA data around governance indicators of whistleblowing systems.

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:spbrcp:978-3-032-14204-7_2

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DOI: 10.1007/978-3-032-14204-7_2

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