Tone at the top
Definition
The ethical stance, values, and behaviour modelled by an organisation's senior leadership. When executives consistently enforce standards and address misconduct regardless of who commits it, the message cascades through the organisation and shapes the overall fraud risk environment.
Related terms
- Anonymous hotline
- A reporting channel that accepts information without recording the reporter's identity. Effective hotlines use third-party operators so that the employing organisation cannot...
- Dodd-Frank Act (2010)
- United States federal legislation that created the SEC Whistleblower Program, authorising awards of ten to thirty percent of sanctions exceeding one million...
- EU Directive 2019/1937
- The EU Whistleblower Protection Directive, requiring organisations with fifty or more employees to establish internal reporting channels, acknowledge reports within seven days,...
- Retaliation
- Adverse action taken against a reporter in response to a protected disclosure. Common forms include dismissal, demotion, harassment, pay reduction, and exclusion...
- Whistleblower
- An individual, typically an employee or former employee, who reports suspected misconduct to an internal hotline, audit committee, regulator, or law enforcement...
Explained in
- Whistleblower Programmes, Hotlines, and Anti-Fraud CultureThe ethical stance, values, and behaviour modelled by an organisation's senior leadership. When executives consistently enforce standards and address misconduc...