Commentary Ch. II Paragraph 13

Following from effective self-regulatory practices, as a matter of course, enterprises are expected to promote employee awareness of company policies. Safeguards to protect bona fide “whistle-blowing” activities are also recommended, including protection of employees who, in the absence of timely remedial action or in the face of reasonable risk of negative employment action, report practices that contravene the law to the competent public authorities. While of particular relevance to internal controls, ethics and compliance programmes related to anti-corruption, discussed in Chapter VII, and environmental initiatives, such protection is also relevant to other recommendations in the Guidelines.