Whistleblowing-channel reports received
Measurement answer
What this metric measures
Distinct report records received through the declared whistleblowing channel, retaining receiver population, subject scope, intake rule, jurisdiction and confidentiality controls.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Distinct whistleblowing-channel report records received
- Reporting basis
- Reporting period
- Aggregation
- Add only non-overlapping records after applying the stated identity and deduplication controls
- Pillar
- Governance
- Topic
- Payment practices, public policy and whistleblowing
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
Keep internal legal-entity and external competent-authority receiver populations separate. Add only disjoint report-record identities under compatible intake and duplicate rules.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
EU laws and regulatory guidance
- Publisher
- European Union
- Edition
- Consolidated 30 December 2024
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Report and channel definitions, PDF page 5; Article 9, page 8; Article 18, page 13; Article 27, page 18
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- 2021
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Disclosure 2-26 guidance, PDF page 43
Value structure
Dimensions and units
- Unit
- Distinct whistleblowing-channel report records received
- Reporting basis
- Reporting period
Unit meaning: A non-negative count of report records, not reporting people, allegations, investigations, findings or retaliation events.
Table fields and units
- Receiver
- Channel
- Subject scope
- Jurisdiction
- Report-record identity
- Reports received
- Duplicate treatment
- Confidentiality state
Published dimensions
- receiving organization and class
- internal or external channel
- covered subject matter
- reporting-person population
- jurisdiction
- channel mode
- anonymous-report acceptance
- receipt rule
- report-record identity
- duplicate and transfer treatment
- confidentiality state
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Directive (EU) 2019/1937, consolidated
- Publisher
- European Union
- Edition
- Consolidated 30 December 2024
- Locator
- Report and channel definitions, PDF page 5; Article 9, page 8; Article 18, page 13; Article 27, page 18
Supports: Supports report, internal/external channel and record-keeping distinctions while not defining a universal company count.
Open official source - Measurement evidenceChecked 15 August 2026
GRI 2: General Disclosures 2021
- Publisher
- Global Reporting Initiative
- Edition
- 2021
- Locator
- Disclosure 2-26 guidance, PDF page 43
Supports: Supports the relationship between concern-raising mechanisms and report-state context without a universal event rule.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Directive (EU) 2019/1937 consolidated 30 December 2024, with GRI 2: General Disclosures 2021 context.
- Define receiving organization, internal/external channel and covered subject matter.
- Define report-record identity and duplicate, transfer, reopened, multi-allegation and test-report treatment.
- State jurisdiction, receipt-period rule, anonymity and confidentiality controls.
Record-specific limitations
- The count depends on awareness, access, trust, channel scope, duplicate handling and recording practice.
- It does not measure wrongdoing, severity, unique reporters, investigation, substantiation, remedy, effectiveness, compliance or retaliation.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.