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Glossary

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Abusive report
a

A report that is merely opportunistic in nature and serves to blacken someone's name.

Anonymous (anonymous reporting)
a

The operators of the whistleblowing system do not know the identity of the reporter.

Compliance
c

Compliance with laws and regulations and self-imposed codes of conduct by companies.

Compliance system
c

Measures, structures and processes that a company has established to ensure and promote compliance with laws, guidelines and self-imposed codes of conduct.

Confidential (confidential reporting)
c

Reporters must state their name. However, this is known exclusively to the operators of the whistleblowing system and will not be passed on.

Culture shaped by denunciation
c

A culture in which reporting possible wrongdoing is done primarily for personal, political and base motives.

General reporting channels
g

Personal visit to the operators of the whistleblowing system, letter/fax, e-mail and telephone.

Illegal or unethical actions
i

Conduct that violates applicable (legal) regulations or the ethical ideas of a society (e.g. falsification of financial data, industrial espionage, corruption, bribery, theft, fraud, embezzlement, targeted exploitation of differences in international legislation, e.g. in the field of environmental protection, labour law or tax law). It is irrelevant whether the actions are to the detriment of the company or to its alleged benefit.

Large company
l

Company with 250 and more employees.

Misconduct
m

See illegal or unethical actions

Non-relevant report
n

A report that is submitted without any abusive intent, but where the subject is not related to compliance and should not be submitted via the whistleblowing system (e.g. various internal company problems such as individual complaints about management style or indications of technical operating problems).

Open (open reporting)
o

Reporters must state their name and the operators of the whistleblowing system may disclose this if necessary.

Relevant report
r

A report that raises an instance of misconduct (illegal or unethical actions).

Reporter / Whistleblower
r

People who report illegal or unethical actions.

Reporting culture / Speak-up culture
r

A corporate culture that promotes the open addressing of questions, doubts, problems and conflicts relating to compliance and offers employees an atmosphere of trust and dialogue.

SME
s

Small and medium-sized enterprises with up to 249 employees.

Specialised reporting channels
s

Hotline/call centre, mobile app, social media, web-based reporting channel/Internet platform.

Total financial loss
t

Financial expenses incurred by the company directly as a result of the misconduct and in the course of its discovery and processing, including all material and immaterial consequences.

Web-based reporting channel
w

The person providing information can report concrete or suspected misconduct via the Internet.

Whistleblowing
w

“The disclosure by organizational members (former or current) of illegal, immoral, or illegitimate practices. under the control of their employers, to persons or organizations that may. be able to effect action” (Near and Miceli 1985).

Whistleblowing system
w

A system enabling reporters to submit information about concrete orassumed misconduct.