Executive Summary

The COVD-19 pandemic had enormous influence on internal incident reporting around the globe, and organisations are still trying to find the "new normal" of incident reporting in the new hybrid business world.

Perhaps that should be no surprise, considering how disruptive the pandemic has been to every other part of the corporate world; internal reporting programmes are no exception. But given the insights that boards and senior management can derive from a strong internal reporting programme - as well as the importance of whistleblowing that regulators around the world continue to emphasize - understanding the pandemic's ongoing effect on whistleblower programmes is vital. Organisations will face more risk and less predictability, even as regulators' expectations for effective programmes continue to rise.

With so much at stake, board members and executives will need to increase their engagement and oversight with the organisation's whistleblowing programme. Boards may need to provide additional investment to improve programme outcomes and ensure the organisation remains compliant. Most importantly, they will need to play an active role to assure that employees can truly feel safe in speaking up about their concerns at work.