Whistleblowing (hotline) essentials: In the U.S., SOX §806 (18 U.S.C. §1514A) prohibits retaliation, and OSHA accepts complaints and provides remedies such as reinstatement and back pay.

 Whistleblowing (hotline) essentials: In the U.S., SOX §806 (18 U.S.C. §1514A) prohibits retaliation, and OSHA accepts complaints and provides remedies such as reinstatement and back pay. In Japan, amendments to the Whistleblower Protection Act (effective 2022 / additional in 2025) strengthened system-setup and confidentiality duties and clarified criminal penalties and fines for retaliation or leaks. In India, the Companies Act 2013 and SEBI LODR require listed (etc.) companies to establish a Vigil Mechanism, ensure direct access to the audit committee, and prevent retaliation. Practice focuses on (1) clearly offering anonymous, multilingual channels (internal and external), (2) the “isolate–investigate–record” triad with strict evidence preservation, (3) a written zero-retaliation pledge with internal sanctions for breaches, (4) corrective and preventive actions with deadlines, reported to the audit committee and disclosed internally where possible, and (5) a ban on sharing identifying information beyond purpose. Policies should state scope, direct audit-committee access, and translation support; procedures should standardize intake → risk assessment → plan → interviews → preservation → conclusion. For U.S. subsidiaries, watch OSHA filing limits (e.g., 180 days under SOX). Track the 2025 Japanese amendment’s effective date and revise rules in advance.