Should the board see individual case detail?

Generally no. The board sees aggregate statistics, themes, and material individual cases (e.g., those implicating senior management, or where significant remediation is being approved). Individual case detail is held by the Audit Committee and the Head of Compliance under confidentiality.

How does this report support CSRD?

Several ESRS S1 and G1 disclosure points are populated from the channel data. The quarterly report aggregates the same data into a board-ready format and provides the running narrative for the year-end CSRD statement. See our CSRD guide .

Who attends the discussion?

Standing attendees: Audit Committee Chair, Head of Compliance, General Counsel, DPO. Invitees: external counsel for cases under privilege, Chief Risk Officer where risk dimensions are material. The CEO attends except for cases implicating the CEO; CFO attends except for cases implicating the CFO.

Free template · Updated May 2026

Board Quarterly Whistleblowing Report

A one-page board report summarising whistleblowing activity for the quarter. Used in the Audit Committee meeting; supports the year-end CSRD narrative. Designed to tell the board what it needs to know without disclosing case-level confidentiality.

Cover line

Whistleblowing: Q[n] [year]: prepared by [Head of Compliance], dated [yyyy-mm-dd].

1. Headline numbers

Metric	This Q	YTD	YoY same Q
Reports received	[n]	[n]	[n]
Of which anonymous	[n] ([%])	[n]	[n]
Cases closed	[n]	[n]	[n]
Of which substantiated	[n] ([%])	[n]	[n]
Open cases > 6 months	[n]	n/a	[n]
Reporter satisfaction (Q-end channel survey)	[x/5]	[x/5]	[x/5]
Retaliation incidents (substantiated)	[n]	[n]	[n]
Confidentiality breaches (substantiated)	[n]	[n]	[n]

2. Distribution by category

Category	This Q	Substantiated
Harassment / discrimination	[n]	[n]
Fraud / accounting	[n]	[n]
Bribery / corruption	[n]	[n]
Health & safety	[n]	[n]
Data protection / privacy	[n]	[n]
Other	[n]	[n]

3. Geographical distribution

Reports by entity / country (top five):

[Entity / country]: [n] reports.
[Entity / country]: [n] reports.
[Entity / country]: [n] reports.
[Entity / country]: [n] reports.
[Entity / country]: [n] reports.

4. Procedural compliance

Metric	This Q	Target
7-day acknowledgement met	[%]	100%
3-month substantive feedback met	[%]	≥ 95%
Audit-log completeness (sampled)	[%]	≥ 98%

5. Material cases

Cases requiring board awareness (by reference, no identifying detail):

Case [reference]: senior-management implication; investigation phase; expected closure [date].
Case [reference]: ABC concern in supplier relationship; remediation under way; reported to [authority if applicable].
Case [reference]: confirmed retaliation following protected disclosure; full remediation under way; lessons-learned briefing scheduled.

6. Themes and emerging risks

Patterns visible in the quarter, with the board's attention requested:

[Theme: e.g., increase in retaliation reports correlated with reorganisation; control review proposed].
[Theme: e.g., cluster of safety concerns from a single site; site audit scheduled].
[Theme: e.g., supplier-channel reports rising 30% YoY; due-diligence threshold review].

7. Regulatory and policy developments

[New national-law amendment in [country]; impact on procedure].
[New DPA / authority guidance affecting our channel].
[Pending Commission implementation report update].

8. Remediation tracker

Action	Owner	Due	Status
[Action 1]	[owner]	[date]	[on track / at risk / done]
[Action 2]	[owner]	[date]
[Action 3]	[owner]	[date]

9. Forward look

[Planned activity in Q+1: e.g., manager training refresh, channel awareness campaign, supplier-code update, CSRD data preparation].
[Anticipated regulator engagement or inspection].
[Budget asks, if any].

10. Board ask

[Specific item the board is asked to note, discuss, or approve. Examples: "note this quarter's increase in retaliation cases and the corresponding manager-training initiative"; "approve external counsel engagement budget of €X for case Y"; "note the change in retention rule following DPA guidance".]

Distribution: Audit Committee members, Head of Compliance, General Counsel, DPO. Confidential; not for further distribution.