Definition
Whistleblowing involves reporting misconduct within an organization.
Context
Whistleblowing refers to the reporting of misconduct or legal violations within organisations by internal or external whistleblowers. It is closely linked to compliance, whistleblower protection, internal investigations, and regulatory frameworks (e.g. EU Whistleblower Directive). Whistleblowing systems are a core element of modern governance structures and enable early identification of risks such as fraud, corruption, and compliance violations.
Meaning
One of the most effective mechanisms for early detection of fraud and misconduct, particularly where trusted reporting systems are in place.
Example
Anonymous report via a whistleblower hotline.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Whistleblowing", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/whistleblowing/, accessed April 18, 2026.