Risk & Regulatory

Whistleblower and Ethics Reporting Channel

Internal reporting channel for companies and legal entities

Whistleblower and Internal reporting channels – Webcast

Register now for the free PwC webcast "Whistleblowing and internal hotlines - update and implementation in practice" on 29 November 2023 from 13:00 - 14:00 (CET).

Register for Webcast

This is why the implementation of a whistleblower system is so important

Due to the Whistleblower Protection Act (HinSchG) companies with at least 250 employees and legal entities in the public sector are obliged to set up an internal reporting channel (whistleblower system). Through the internal reporting channel, whistleblowers should be able to report specific legal violations. Starting from December 17, 2023, this obligation will also apply to all companies with less than 249 employees and regularly employing at least 50 people.


IT-implementation effort

Outsourcing the reporting channel to PwC eliminates the need of setting up additional IT infrastructure on the client’s end

100 %
Safety and protection for your employees

Anonymity for whistleblowers and security in dealing with reports professionally and confidentially

100 %

status overview of all received reports in a dashboard

100 %

Compliance with all legal deadlines and trustful cooperation with PwC's experts

Independent experts

As we are completely independent, you retain the authority to decide which measures you want to take from the information received in order to take the necessary follow-up measures and avert reputational risks.


Whistleblowing report submission

Our Whistleblower and Ethics Reporting Channel is accessible via different ways. Whistleblowers can report breaches by phone in addition to using the company-specific, self-explanatory and intuitive web form. We also offer whistleblowers the option of submitting reports anonymously or by providing personal contact information. This way, we create a trusting and secure environment and guarantee whistleblowers the greatest possible protection and absolute data security.


Status Tracking

After submitting a report, whistleblowers can log in to the Whistleblower and Ethics Reporting Channel website at any time with their case number and check the status of their report in the whistleblower online mailbox. The functionalities to add further information to their report, to submit files and to contact our experts via chat are available as well.



Submitted reports undergo a workflow-based process at PwC. In addition to a validity check, the report is concretised, if necessary, by contacting the person providing the report within the legally defined deadlines. We also make a recommendation for action.


Transparent recommendation for action

From the company's point of view, you can view the submitted reports as well as our reviewresult with the corresponding recommendation for action in our multilingual dashboard at any time and thus obtain transparency at a glance. The reports can be filtered by various criteria such as time periods, category of the report or the respective processing status. The anonymity of whistleblowers and accused persons is preserved in the dashboard at all times.

In the Spotlight


Whistleblower and Ethics Reporting Channel

We offer our services for setting up and operating the internal reporting channel on the basis of flat rates per year. We take into account the number of companies and the number of reports received. One-off costs are incurred for the implementation of the internal reporting channel as well as for the provision of the sample company agreement, should the need arise. Furthermore, we are also available to advise you on any follow-up measures.

  • internal reporting channel
  • Custom branded landing page and customised dashboard
  • Further services by arrangement

from € 125

Per month

One Pager

All information on our solution for the internal reporting office as a managed service at a glance

You have questions or would like more information about the Whistleblower and Ethics Reporting Channel?

Contact our experts now

This might also be interesting for you:

© 2023 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity.
Please see for further details.

The PwC Store uses Open Source Software.