Under PT Law 93/2021, reports should provide clear, accurate, and relevant information about misconduct, breaches, or illegal activities.
These can include financial irregularities, ethical violations, compliance failures, safety concerns, environmental issues, data breaches, or other actions that may harm the organization, employees, or stakeholders.
The law ensures that reports focus on substantive issues rather than personal disputes or harassment, which are handled through other specific channels.
A well-prepared report should detail the nature of the issue, the individuals involved, relevant dates, locations, and any supporting evidence.
Clear and factual reporting allows organizations to investigate effectively, take appropriate corrective action, and maintain confidentiality and protection for the whistleblower.
