The Sarbanes-Oxley Act requires listed US companies as well as non-US companies listed on a US stock market to establish procedures for dealing with confidential, anonymous employee submissions regarding questionable accounting or auditing matters. Companies failing to comply with these “whistleblowing” requirements are subject to heavy sanctions. This paper examines the compatibility of whistleblowing requirements contained in the US Sarbanes-Oxley Act with EU data protection rules, and analyses the roots of the historical unease with and the stigma attached to whistleblowing schemes in Germany which result from its experiences with denunciation during the Third Reich and in the former GDR.
|Publication status||Published - 2007|
|Event||BILETA Annual Conference - University of Hertfordshire, United Kingdom|
Duration: 16 Apr 2007 → 17 Apr 2007
|Conference||BILETA Annual Conference|
|City||University of Hertfordshire|
|Period||16/04/07 → 17/04/07|
- data protection