Normative Benchmarks and Current SUSA Practice
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.
Fields of Study & Subjects
Ethics in Business and Education
Artificial Intelligence Applications
Global Financial Regulation and Crises
Publication details
- Journal / source
- SpringerBriefs in business
- Pages
- 5–26
- Publication date
- 1 January 2026
- Language
- EN
- Document type
- Book chapter