This document provides guidance to establish, implement and maintain an effective, responsive whistleblowing management system based on the principles of trust, impartiality and protection in the following four steps: a) receiving reports of wrongdoing; b) assessing reports of wrongdoing; c) addressing reports of wrongdoing; d) concluding whistleblowing cases. The guidelines of this document are generic and intended to be applicable to all organizations, regardless of type, size, nature of activity, and whether in the public, private or not-for profit sectors. The extent of application of this guide depends on the factors specified in 4.1, 4.2 and 4.3. The system can be standalone or can be used as part of an overall management system.