Who must operate an internal reporting channel?

Start with the organisation, workforce and sector.

The 2022 amendments extended the internal-reporting duty across public bodies and private employers with 50 or more workers. Sector-specific rules may also apply regardless of workforce size. Organisations should confirm how the statutory definitions, group structures and sector provisions apply to their circumstances.

• Identify the employing entity and relevant worker count.
• Check whether public-body or regulated-sector rules apply.
• Define impartial recipients and conflict-of-interest arrangements.
• Document the channel, access controls and follow-up responsibilities.