Four out of ten companies in Germany were affected in 2024 by illegal and unethical behavior within their own organization or in their supply chain. At the same time, more than half of the companies were able to uncover a large portion of the financial damages incurred as a result of whistleblower tips. This is the conclusion of the new "Whistleblowing Report", published by EQS Group together with the Graubünden University of Applied Sciences, according to a press release dated October 6. The Whistleblowing Report 2025 is already the fourth edition of this international study. This time, according to the cooperation partners, a total of 2,200 companies in Germany, France, the United Kingdom, Italy, Switzerland, Spain and the USA were surveyed.
“The data show that companies have implemented the requirements for the establishment of whistleblower offices on a broad scale and that these systems significantly contribute in practice to the clarification of misconduct. Companies with established whistleblower systems are markedly more successful in limiting damage – a clear demonstration of the preventive effect of these instruments", says Prof. Dr. Christian Hauser of the FH Graubünden, as project lead responsible for the creation of the report, about the results.
Melde- und Beschwerdestellen unterschiedlich ausgerichtet
In this year’s edition, the study differentiates for the first time clearly between reporting offices
for internal stakeholders (employees) and complaint offices for external stakeholders (such as customers or suppliers). Reporting offices are available to the company's own employees to uncover misconduct within the organization. Complaint offices, by contrast, focus on illegal or unethical behavior along the supply chain and are directed at external persons. In Germany, according to the study, 58 percent of the surveyed companies have established an internal reporting office and 65 percent an external complaint office.
Achim Weick, founder and CEO of the EQS Group: “For two years the Whistleblower Protection Act has required all German companies with more than fifty employees to establish reporting offices. The Whistleblowing Report confirms that this works well in practice – and that the systems deliver real added value. In light of further requirements such as the Supply Chain Due Diligence Act, complaint offices are gaining importance to quickly and systematically clarify tips from customers, suppliers or business partners.”
Klassische Hinweisgeberkanäle dominieren
In shaping the reporting offices, German companies, according to the survey, rely on a combination of various channels for contact with their employees. On average, they offer four different contact options. Traditional channels such as e-mail (76 percent), personal visits (65 percent) or telephone (64 percent) continue to dominate. Web-based whistleblower systems and online platforms, however, are increasingly gaining importance. Complaint
offices offer on average three channels, with classic contact methods still prevailing more strongly.
Misconduct within the organization or along the supply chain poses a substantial risk to companies and can, among other things, cause financial damages. For every seventh affected German company (14 percent), the damage caused by illegal or unethical behavior amounted to at least 100,000 euros, according to the study. With the help of their reporting or complaint offices, however, well over half of the German companies (51 percent) were able to uncover more than two-thirds of the total financial damage.
“Whistleblower systems are no longer just a regulatory necessity, but strategic instruments to identify risks early and to limit economic damages,” says Achim Weick. “Used correctly, they foster a culture of openness that sustainably strengthens the trust of employees, partners and customers. Companies that invest in reliable solutions strengthen their resilience and emphasize their integrity in the market.”
According to the study authors, German companies rate a little more than half (57 percent) of the incoming reports and complaints as relevant and substantial. Tips from their own employees most often relate to the topics of diversity and respect in the workplace, human rights, occupational safety and health as well as data protection. For tips from external persons, accounting, auditing and financial reporting as well
as corporate integrity and human rights were in the foreground.
Anonymes Melden führt nicht zu mehr Missbrauch
Although the Whistleblower Protection Act (HinSchG) does not obligate companies to offer anonymous reporting, 70 percent of the reporting offices of German companies enable anonymity, according to the study. For complaint offices, it is 55 percent – top values in international comparison. The share of abusive reports and complaints intended to discredit the company or a person specifically was only twelve percent among German companies – regardless of whether anonymity is possible or not. This confirms the study that anonymous reporting – contrary to the often expressed reservations – does not lead to more abusive tips, say the authors.
Besides whistleblower systems, companies also rely on other measures to prevent misconduct and to uncover illegal or unethical behavior. For example, three quarters of the study participants have a Code of Conduct; as many rely on active and open communication by the company’s management. Artificial intelligence and machine learning are also used to clarify misconduct. Almost every second company (44 percent) in Germany already has such an AI-based system in operation. In international comparison, Germany lags behind the USA (56 percent) and the United Kingdom (53 percent). The use of AI is less widespread in France (32 percent) and Switzerland (37 percent).
