259. The board should –
a) take measures to manage whistle-blowing in terms of set procedures, proper analysis of reports received and acting to correct the misconduct reported upon;
b) have a fair system, known to the employees, for dealing with reports from whistle-blowers so that an honest individual does not feel under threat when making an allegation;
c) make a formal statement to all employees that it takes seriously any genuine whistle-blowing and the allegations of whistle-blowers;
d) indicate to employees what it regards as failures in the system sufficient to justify whistle-blowing;
e) respect individuals who blow the whistle;
f) give an assurance to its employees that it will take every measure to ensure that there is no victimization of whistle-blowers; and
g) provide employees with an opportunity to voice their concerns outside the line management but within the company structures.

260. Whistle-blowers should be able to take their concerns to the person designated to manage the whistle-blowing procedures. The person designated to receive, investigate and act upon complaints reported should either be an internal auditor or a company secretary or a professional body such as a firm of accountants. However, employees who make false claims or allegations should be subjected to disciplinary measures which should be made known to
the employees in advance.

• According to the NATIONAL CODE ON CORPORATE GOVERNANCE ZIMBABWE