In the context of escalating concerns, what must firms establish to make the act of reporting misconduct a protected behavior?

Answer

Clear, non-retaliatory channels for reporting.

To encourage speaking up and treat whistleblowing as a last resort after other avenues fail, finance and accounting firms must create reporting channels that explicitly prevent retaliation against employees who report observed wrongdoing.

In the context of escalating concerns, what must firms establish to make the act of reporting misconduct a protected behavior?
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