The question of whether reporting channels should and/or must also be made publicly available in the future – i.e. via the company’s own websites – seems to have been answered (from our point of view) with regard to the definition of whistleblowers. In addition, the (upcoming) legal supply chain management obligations mean that the requirement to provide a reporting channel for suppliers is in the starting blocks.
The topic of “compliance” and the associated legal obligations will therefore continue to occupy us in the future.