An analysis of Directive (EU) 2019/1937 from public ethics and the challenges of implementation
DOI:
https://doi.org/10.51915/ret.163Keywords:
Reporting of breaches, Integrity, WhistleblowersAbstract
As a result of the European Directive 2019/1937, the member states of the European Union will have to implement or adapt complaint systems in public and private organizations to guarantee the protection of whistleblowers. The author reflects on the existing challenges for the implementation of complaint systems.
Downloads
Global Statistics ℹ️
|
934
Views
|
939
Downloads
|
|
1873
Total
|
|
References
Berger, L., S. Perreault and J. Wainberg. 2017. Hijacking the moral imperative: How financial incentives can discourage whistleblower reporting. Auditing: A Journal of Practice & Theory 36(3): 1-14.
Cabanes, Manuel (2016) La misión de la empresa como objetivo supremo de la misma: análisis discursivo y mirada prospectiva. 189-216 Icade. Revista cuatrimestral de las Facultades de Derecho y Ciencias Económicas y Empresariales, nº _99 septiembre-diciembre 2016: 189-216
Cerrillo i Martínez, A. (2018). Diez propuestas para la colaboración ciudadana en la alerta de malas prácticas en la Administración Pública. Revista Internacional de Transparencia, 6, pp. 1-7.
Diugnan, B and H. R. West (2017) “Utilitarianism”. Encyclopædia Britannica. Encyclopædia Britannica, inc., date Published: November 15, 2017, URL: https://www.britannica.com/topic/utilitarianism-philosophy. Access Date: September 7, 2018.
Dworkin,. T. M. (2007). SOX and Whistleblowing. Michigan Law Review Volume 105 Issue 8: 1757-1780.
García Moreno, B. (2020). Del whistleblower al alertador. La regulación europea de los canales de denuncia. Valencia: Tirant Lo Blanch.
Gilligan, C. (1985). La moral y la teoría: Psicología del desarrollo femenino. México D.F: Fondo de cultura económica de México.
Goñi Sein, J.L. (2011). "Sistemas de denuncia interna de irregularidades ("whistleblowing"). En: Goñi Sein, J.L., Ética empresarial y códigos de conducta, Madrid, La Ley, pp. 319-355
Harsanyi, J. (1999) “Razón, moralidad y teoría utilitarista”, en VV.AA., Decisiones normativas en los campos de la ética, el estado y el derecho, Destino, Caracas.
Hill, M. y Hupe, P. (2002) Implementing Public Policy: Governance in Theory and in Practice. London: Sage.
Mill, John Stuart (1863) Utilitarianism (1 ed.). London: Parker, Son & Bourn, West Strand. Retrieved April 6, 2018 via Google Books.
Mulgan, G. (2010) “Measuring Social Value.” Stanford Social Innovation Review, (Summer): 38-43.
Pérez Triviño, J.L., “Whistleblowing”, Eunomía, núm. 14, 2018: 285 y 298.
Polanyi, K. (2002) The Great Transformation: The Political and Economic Origins of Our Time. Boston: Beacon Press.
Porter, M. & Kramer, M. (2011) Creating Shared Value. Harvard Business Review, 89, pp. 62-77.
Pressman, j y Wildavsky, A. (1984) Implementation: How Great Expectations in Washington Are Dashed in Oakland. Berkeley: University of California Press.
Raguès Vallès, R., (2013) Whistleblowing. Una aproximación desde el Derecho Penal, Madrid: Marcial Pons.
Sabatier, P. y D. Mazmanian (1980) The implementation of public policy: a framework of analysis. Policy Studies Journal, Volume 8, Issue 4, January 1980: 538–560.
Sandin, Per (2009) Approaches to Ethics for Corporate Crisis Management. Journal of Business Ethics volume 87, 109 (2009) https://doi.org/10.1007/s10551-008-9873-2.
Sierra Rodríguez, J. (2020a). Impulso europeo al whistleblowing y las autoridades de integridad. Eunomía. Revista en Cultura de la Legalidad, 19, pp. 64-85.
Sierra Rodríguez, J. (2020b) Anonimato y apertura de los canales de denuncia de la corrupción. Revista General de Derecho Administrativo 55 (Iustel).
Trevino, L., Weaver, G. R, Gibson, D., & Toffler, B. (1999). Managing ethics and legal compliance: What works and what hurts. California Management Review, 41(2), 131-150.
Verschoor, C. C. 2017. Whistleblower awards increase. Strategic Finance (April): 23-24.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Spanish Journal of Transparency
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
The Spanish Journal of Transparency is committed to free access and unrestricted use of its information and digital resources. The open access policy is materialized in:
- Free, free and universal access.
- The authors and the Journal grant any potential user the right to use, copy or distribute the content in an unlimited and irrevocable manner, with the sole condition of recognizing the authorship.
- The electronic documents corresponding to the content of the Journal are included in digital format to allow free access.
