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Can employees and supply chain partners report misconduct through a fixed channel?

Yes, provided there is a reporting channel, and that is the question

A client is not asking here whether misconduct occurs, but whether a designated channel exists through which employees and chain partners (suppliers, subcontractors, intermediaries) can report something without having to go through their line management. In the basic module of VSME this is reflected in the social indicators, as part of the question of whether the enterprise has policies and processes regarding working conditions and integrity in business operations. The answer is yes or no, with the supporting document usually being the whistleblower policy, an internal regulation, or simply the address or link of the reporting point as communicated internally.

If the enterprise has no separate channel, then "no" is the correct answer — not "partially" because there is an open-door culture. VSME asks for a formalized channel, not for an atmosphere of openness. Companies that have not yet set this up often see this question for the first time next to does the enterprise have a health and safety policy at work stand — both are part of the same block of employment-related policy and are often set up at the same time. Is there a channel but it is only open to own personnel and not to chain partners, indicate that as well; some client formats split this into two sub-questions.

Where this comes from: the social indicators of the VSME basic module

This question is part of the social pillar of the VSME basic module of EFRAG, in the cluster on working conditions and the way an enterprise deals with its personnel and chain partners. The same module also asks about human rights policy in the supply chain, whereby the reporting channel is often assessed together: a code of conduct without reporting options is quickly seen by clients as incomplete.

What this is based on

The regulation itself is on EUR-Lex. We refer for each claim; you do not have to take our word for it.

What you concretely need to do

The implementation of each obligation, with the deadlines involved and the templates for recording it, is included in the subscription.

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This is not legal advice. This page provides general information on the regulations this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the competent supervisory authority.

Written with AI based on the sources above, checked by a human on 2026-09-05. Is something incorrect? Let us know — corrections receive priority.