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2020 | OriginalPaper | Chapter

1. Regulatory Policies and Practices to Optimize Corporate Whistleblowing: A Comparative Analysis

Author : Sulette Lombard

Published in: Corporate Whistleblowing Regulation

Publisher: Springer Singapore

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Abstract

Measures to encourage corporate whistleblowing and reap subsequent regulatory benefits of increased whistleblowing activity have been a focus point in a number of jurisdictions. However, none of these measures will be able to achieve optimum success in encouraging corporate whistleblowing if corporate whistleblowers are not able to access them in a practical, meaningful way. It is also important to recognise that every element of a whistleblowing framework forms part of a bigger whole, and that individual elements and their impact can only be properly understood where the context of their operation is appreciated. For these reasons, this chapter aims to provide a broad, comparative overview of measures encouraging whistleblowing—including, for example, financial incentives for whistleblowers—that were adopted in the USA, Canada, and Australia, as well as the regulatory background against which they operate. It therefore also considers whether the corporate whistleblowing framework as a whole, as well as local institutional arrangements, is able to support these measures appropriately in order to encourage corporate whistleblowing.

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next chapter The Ethics of Corporate Whistleblowing Rewards

Dworkin (2007, p. 1758).

Vega (2012‐2013, p. 485).

The Parliament of the Commonwealth of Australia, Explanatory Memorandum to Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill, [1.4].

OSC Policy 15-601 Whistleblower Program Part 1 (hereinafter OSC Whistleblower Policy).

Transparency International (2018, p. 66).

For example, in respect of legislation such as the Banking Act 1959 (Cth), the Insurance Act 1973 (Cth), the Life Insurance Act 1995 (Cth) and the Superannuation Industry (Supervision) Act 1993 (Cth).

Such as the Taxation Administration Act 1953 (Cth).

The Parliament of the Commonwealth of Australia, Explanatory Memorandum to Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill, [1.21].

See e.g. Brand et al. (2013, pp. 294–295), Lombard and Brand (2014, pp. 354–358). Also see Commonwealth of Australia, Treasury Options Paper: Improving Protections for Corporate Whistleblowers (October 2009).

The Parliament of the Commonwealth of Australia, Explanatory Memorandum to Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill, [1.6]–[1.9].

SC 2005, c. 46.

E.g., the Public Interest Disclosure (Whistleblower Protection) Act (SA 2012, c. P-39.5) in Alberta; the Public Interest Disclosure (Whistleblower Protection) Act (CCSM, c. P217) in Manitoba; the Public Interest Disclosure Act (RSNB 2012, c. 112) in New Brunswick; the Public Interest Disclosure and Whistleblower Protection Act (SNL 2014, c. P-37.2) in Newfoundland and Labrador; the Public Interest Disclosure of Wrongdoing Act (SNS 2010, c. 42) in Nova Scotia; the Public Service of Ontario Act (SO 2006, c. 35) in Ontario; the Public Interest Disclosure and Whistleblower Protection Act (SPEI 2017, c.11) in Prince Edward Island; the Act to Facilitate the Disclosure of Wrongdoings Relating to Public Bodies (CQLR, c. D11-1.1) in Quebec; the Public Interest Disclosure Act (SS 2011, c. P-38.1) in Saskatchewan; the Public Interest Disclosure of Wrongdoing Act (SY 2014, c. 19) in Yukon. British Columbia is a notable exception.

RSC 1985, c. C-46, s. 425.1.

However, the coming into existence of a Pan-Canadian National Securities Regulator became more likely with the Canadian Supreme Court recently (November 2018) indicating that a proposed national cooperative for the regulation of the capital markets would be constitutional. See Re Pan-Canadian Securities Regulation 2018 SCC 48.

R.S.O. 1990, c. S.5 (hereinafter Ontario Securities Act).

In 2018 Alberta followed suit, launching its Whistleblower Program through amendments to its Securities Act, R.S.A 2000, c. S.5 (hereinafter Alberta Securities Act), subsequently followed by the release of the Alberta Securities Act Policy 15-602 Whistleblower Program. Other examples of prominent corporate securities legislation include the Quebec Securities Act, 1982, c. 48; 2001, c. 38, and the British Columbia Securities Act, R.S.B.C. 1996, c. 418.

R.S.A. 2000, c. S.5 (hereinafter Alberta Securities Act).

Dodd-Frank Wall Street Reform and Consumer Protection Act Pub. L. No. 111-203, 124 Stat 1376, 1871 (2010) (codified at 15 USC) (hereinafter Dodd-Frank Act).

Pub. L. 73-291, 48 Stat 881 (hereinafter referred to as Securities Exchange Act).

17 CFR § 240.21F. See Securities and Exchange Commission, 17 CFR Parts 240 and 249 [Release No 34-64545; File No S7-33-10] RIN 3235-AK78 Implementation of the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934 for detailed commentary on the content of the rules.

Sarbanes-Oxley Act of 2002 Pub. L. No. 107-204, 116 Stat. 745 (hereinafter Sarbanes-Oxley Act).

Rubinstein (2007, p. 638). Also see Fanto (2007, p. 518).

Solomon (2004).

Ibid.

Earle and Madek (2004, p. 3). Also see Solomon (2004), who raises the concern of OSHA officials, typically trained in investigating health and safety issues, now having to ‘understand sophisticated financial stratagems’.

According to information available on the United States Department of Labor, Occupational Safety and Health Administration, The Whistleblower Protection Programs website, available at https://www.whistleblowers.gov/.

Earle and Madek (2004, pp. 3, 52).

Marin-Bariteau and Newman (2018, pp. 4, 12).

Ibid., p. 7.

McEvoy (2016, p. 53).

Dyck et al. (2010, p. 2240).

Ibid.

Corporations Act 2001 (Cth), s 1317AAA.

Sarbanes-Oxley Act s 806.

Ibid.

Lawson v FMR LLC No. 12-3 571 US (March 4, 2014), at 2.

Securities Exchange Act, s 21F, as provided for in terms of the Dodd-Frank Act, s 922.

As inserted in terms of the Dodd-Frank Act, s 922.

Own emphasis.

Digital Realty Trust, Inc v Somers 583 US (2018).

See discussion in Sect. 1.3.4.2.

OSC Whistleblower Policy, Part 1.

OSC Whistleblower Policy, s 15.1.

Ontario Securities Act, R.S.O. 1990, c. S.5, s 121.5; also see OSC Whistleblower Policy, s 13.

Miceli and Near (1985, p. 525) (emphasis added).

Sarbanes-Oxley Act, s 1514A(a)(2).

Ontario Securities Act, s 121.5(1)(a).

Ontario Securities Act, s 121.5(1)(b).

Parliamentary Joint Committee on Corporations and Financial Services Whistleblower Protections (September 2017), Recommendation 6.30, at 70.

The protections afforded to whistleblowers are clearly formulated around the ‘disclosure’ of information. See Corporations Act 2001 (Cth), s 1317AA, titled ‘Disclosures qualifying for protection under this Part’ (emphasis added).

See Sect. 1.4.2 for further discussion in this regard.

Lombard and Brand (2014, pp. 354–358).

Corporations Act 2001 (Cth), s 1317AA(4) and s 1317AA(5) (Disclosable matters).

See Sect. 1.2.

Dworkin (2007, p. 1764).

Sarbanes-Oxley Act, s 806(a)(1).

Corporations Act 2001 (Cth), s 1317AA(1).

Corporations Act 2001 (Cth), s 1317AA(2).

Corporations Act 2001 (Cth), s 1317AAC(2).

Corporations Act 2001 (Cth), s 1317AA(3).

Corporations Act 2001 (Cth), s 1317AAD.

E.g. ASIC or APRA.

Corporations Act 2001 (Cth), s 1317AAD(1)(e) and s 1317AAD(2)(c).

Corporations Act 2001 (Cth), s 1317AAD(1).

Corporations Act 2001 (Cth), s 1317AAD(2)(b).

Dworkin and Brown (2012‐2013, p. 682).

Ibid.

De Maria (2006, p. 651). The recent Senate Inquiry into ASIC in Australia seems to offer support for this view.

Sarbanes-Oxley Act, s 806(a)(1).

18 U.S.C. § 1514A (Supp. II 2002), as referred to by Dworkin (2007, p. 1761).

Rubinstein (2007, p. 649).

Dodd-Frank Act, s 922. See Sect. 1.3.1 for a more detailed discussion in this regard.

Ontario Securities Act, s 121.5(1)(a).

OSC Policy 15-601, Whistleblower Program, 14(1).

Rubinstein (2007, p. 650).

Ibid., pp. 638–639. Also see Dworkin (2007, p. 1760), Labriola (2017, pp. 2859–2861) and Hassink et al. (2007, p. 30).

It has to be conceded, however, that not all are in favour of an ‘internal first’ approach. See e.g. De Maria (2006, p. 651), who argues that ‘the whistleblower following [mandated] internal pathways…is at the behest of complex bureaucratic processes over which he or she has little knowledge, no say and no influence’.

A term used by Lewis and Uys (2007, p. 76).

Ibid.

Australian Standard (2003) suggests the appointment of a designated Whistleblower Protection Officer [at 2.3.1], as well as the appointment of a designated Whistleblower Investigations Officer [at 2.3.2].

Corporations Act 2001 (Cth), s 1317AI(1).

Corporations Act 2001 (Cth), s 1317AI(3).

Sarbanes-Oxley Act, s 301.

See e.g. Ebersole (2011, p. 137) and Vega (2012‐2013, p. 486).

Securities Exchange Commission, ‘Implementation of the Whistleblower Provisions of Section 21F of the Securities Exchange Act 1934’, Release No 34-64545, available at https://www.sec.gov/rules/final/2011/34-64545.pdf, Rule 21F-6: Criteria for determining amount of award.

OSC Policy 15-601, s 16(1).

OSC Policy 15-601, s 16(2).

Corporations Act 2001 (Cth), s 1317AA(1)(e).

See e.g. Lombard and Brand (2014, p. 357) and Brown (2013, p. 4).

De Maria (2006, p. 649).

15 USC 78u-6(h)(1).

17 CFR § 240.21F-(b)(1)(i) (emphasis added).

17 CFR § 240.21F-(b)(1)(ii).

Sarbanes-Oxley Act, s 1514A(a)(1).

Rubinstein (2007, p. 647).

See e.g. Ebersole (2011, p. 126).

Corporations Act 2001 (Cth), s 1317ADA.

100

Corporations Act 2001 (Cth), s 1317AE.

101

S 21F(h)(1)(A).

102

S 21F(h)(1)(C).

103

Sarbanes-Oxley Act, s 806(a).

104

Sarbanes-Oxley Act, s 806(c).

105

Dworkin (2007, p. 1763).

106

Ontario Securities Act, R.S.O. 1990, Ch S.5, s 121.5(1).

107

Ontario Securities Act, R.S.O. 1990, Ch S.5, s 121.5(2).

108

Ontario Securities Act, R.S.O. 1990, Ch S.5, s 121.5(6).

109

Corporations Act 2001 (Cth), s 1317AAE.

110

Corporations Act 2001 (Cth), s 1317AAE(2).

111

Securities Exchange Act of 1934, s 21F(h)(2)(A).

112

Securities Exchange Act of 1934, s 21F(h)(2)(A).

113

Securities Exchange Act of 1934, s 21F(h)(2)(D).

114

Sarbanes-Oxley Act, s 301.

115

OSC Policy 15-601, s 11(1).

116

OSC Policy 15-601, s 11(1)(a).

117

OSC Policy 15-601, s 11(1)(b), read with s 11(2).

118

See, e.g. OSC Policy 15-601 [14], as well as Sarbanes-Oxley Act, s 301, in respect of anonymous submission of information in relation to questionable accounting or auditing matters.

119

Marin-Bariteau and Newman (2018, p. 5).

120

See e.g. Dixon (2018, p. 431).

121

Corporations Act 2001 (Cth), s 1317AB.

122

Securities Exchange Act 1934, s 21F-17.

123

Corporations Act 2001 (Cth), s 1317AB(3).

124

CFR Commodities and Securities Exchanges § 240.21F-15.

125

15 U.S.C., § 78u-6(c)(2)(B).

126

OSC Policy 15-601 Whistleblower Program, [17.1].

127

OSC Policy 15-601 Whistleblower Program, [17.2].

128

OSC Policy 15-601 Whistleblower Program, [17.5].

129

ASC Policy 15-602 Whistleblower Program; released in Nov 2018.

130

See e.g. Dworkin (2007, pp. 1769, 1779) and Dworkin and Brown (2012‐2013, pp. 654–655, 690).

131

Dworkin (2007, p. 1769).

132

See e.g. ibid., p. 1768.

133

See e.g. Dworkin, p. 1774, Rapp (2007, pp. 98–99). For a contrary opinion, see e.g. Ebersole (2011, p. 124), who describes this measure as ‘a misguided monetary incentive’ and expresses doubt as to its usefulness to society (at p. 174).

134

Moberley (2012, p. 49).

135

The Dodd-Frank Wall Street Reform and Consumer Protection Act § 1, 124 Stat 1376 (2010), s 21F, amended the Securities and Exchange Act 1934, directing the Securities and Exchange Commission to ‘pay awards, subject to certain limitations and conditions, to whistleblowers who voluntarily provide the Commission with original information about a violation of the securities laws that leads to the successful enforcement of an action brought by the Commission that results in monetary sanctions exceeding $1,000,000 (see United States Securities and Exchange Commission), Implementation of the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934, 17 CFR Parts 240 and 249 [Release No. 34-64545; File No. S7-33-10] RIN 3235-AK78; Effective date: 12 August 2011, available at <http://www.sec.gov/rules/final/2011/34-64545.pdf> (SEC (US), Implementation of the Whistleblower Provisions of s 21F). Also see Dyck et al. (2010, p. 2251), who indicate that ‘the use of monetary rewards provides positive incentives for whistleblowing’ and that ‘the role of monetary incentives should be expanded’.

136

United States Securities and Exchange Commission (2018, p. 1).

137

Senate Select Committee on Public Interest Whistleblowing, In the Public Interest: Report of the Senate Select Committee on Public Interest Whistleblowing (1994), at 11.15, as referred to by Dworkin and Brown (2012‐2013, p. 702). Also see Lee (2011‐2012, pp. 320–327) for further criticism against the whistleblowing bounty scheme under the Dodd-Frank Act.

138

OSC Policy 15-601, s 14(1).

139

Ritchie and Malik (2016).

140

Langton (2019).

141

See Parliamentary Joint Committee on Corporations and Financial Services Whistleblower Protections (September 2017), at [11.53] for examples of where this idea has been rejected in the past.

142

Dworkin and Brown (2012‐2013, p. 703).

143

Parliamentary Joint Committee on Corporations and Financial Services Whistleblower Protections (September 2017), Recommendations 11.1 and 11.2, at [11.58]–[11.59].

144

Parliamentary Joint Committee on Corporations and Financial Services Whistleblower Protections (September 2017), at [11.55].

145

Corporations Act 2001 (Cth), s 1317AE.

146

Parliamentary Joint Committee on Corporations and Financial Services Whistleblower Protections (September 2017), at [11.52].

147

Dworkin and Brown (2012‐2013, p. 686).

148

Heyes and Kapur (2012, pp. 164–173) and Rapp (2012, pp. 109–113).

149

Rapp (2012, pp. 110–111).

150

Citing Zedeck (1977, p. 526).

151

Miceli and Near (1985, p. 526).

152

Transparency International (2018, p. 6).

153

Heyes and Kapur (2012, p. 177) note that ‘[i]t seems obvious and implicit in the design of actual policy regimes, that optimal policy toward whistle-blowing be sensitive to the motivation attributed to whistle-blowers’.

154

De Maria (2006, p. 650) notes that research has shown that ‘a major source of whistleblower grievance is the failure of authorities to conduct competent, and timely, investigations into their claims’.

155

Ebersole (2011, p. 150).

156

Parliamentary Joint Committee on Corporations and Financial Services, Whistleblower Protections (September 2017), Recommendation 8.20, at 93.

157

OSC Policy 15-601, s 10(1).

158

OSC Policy 15-601, s 10(2).

159

See comment in relation to FAQ 12, available at https://www.sec.gov/whistleblower/frequently-asked-questions#faq-12.

160

See discussion in Sect. 1.3.

161

See discussion in Sect. 1.4.

162

See e.g. Dworkin (2007, p. 1764), Reid and David (2012, p. 909), as well as Rapp (2012, p. 82).

163

Ebersole (2011, pp. 128–130, 148–150).

164

Miceli et al. (2009, p. 391) note that ‘whistleblowing legal cases related to SOX have produced few victories for the whistle-blowers’.

165

Dworkin and Brown (2012‐2013, p. 661), with reference to Earle and Madek (2004, pp. 20–21).

166

Dworkin and Brown (2012‐2013, p. 662).

167

Sarbanes-Oxley Act, s 806, as summarised by Rubinstein (2007, p. 648).

168

Rubinstein (2007, p. 648).

169

Secretary’s Order 5-2002, 67 Fed. Reg. 65,008 (Dep’t of Labor Oct. 22, 2002); 68 Fed. Reg. 31,860 n.1 (May 28, 2003); see 29 C.F.R. § 1980.103(c) (2004). Also see Rubinstein (2007, p. 648) and Steinberg and Kaufman (2005, p. 449).

170

Rubinstein (2007, p. 648).

171

Moberley (2012, p. 9).

172

Dworkin (2007, p. 1763). Also see Moberley (2012, p. 16).

173

Dodd-Frank Act, s 922(c). Also see Moberley (2012, p. 16) for further discussion in this regard.

174

See discussion and references Sect. 1.2.

175

Dworkin and Brown (2012‐2013, p. 664).

176

Moberley (2012, p. 54).

177

Pub. L. No. 101-12, § 1221, 103 Stat. 1 (1989).

178

Pub. L. No. 101-12, § 1221, 103 Stat. 1 (1989), s 1221(a).

179

Rapp (2012‐2013, p. 395).

180

Ibid., p. 400.

181

Ibid.

182

Parliamentary Joint Committee on Corporations and Financial Services Whistleblower Protections (September 2017), Ch 12.

183

Parliamentary Joint Committee on Corporations and Financial Services Whistleblower Protections (September 2017), Recommendation 12.1, at 158.

184

Rapp (2012, pp. 115–116).

185

Corporations Act 2001 (Cth), s 1317AH(2).

186

Corporations Act 2001 (Cth), s 1317AH(3).

187

See discussion in Sect. 1.4.1.2.

188

Pub. L. No. 101-12, § 1221, 103 Stat. 1 (1989).

189

Pub. L. No. 101-12, § 1221, 103 Stat. 1 (1989), s 1221(g)(1).

190

Corporations Act 2001 (Cth), s 1317AD(2B)(a) (emphasis added).

191

Corporations Act 2001 (Cth), s 1317AD(2B)(b).

192

Moberley (2012, p. 8).

193

Ibid.

194

Bucy (2002‐2003, p. 948).

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Title: Regulatory Policies and Practices to Optimize Corporate Whistleblowing: A Comparative Analysis
Author: Sulette Lombard
Publisher: Springer Singapore
Book: Corporate Whistleblowing Regulation
Print ISBN: 978-981-15-0258-3

Electronic ISBN: 978-981-15-0259-0

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-981-15-0259-0_1

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