本文件就以下四个步骤建立、实施和维护基于信任、公正和保护原则的有效举报管理系统给出了指导方针: a)接收不法行为的报告； b)评估关于不法行为的报告； c)处理关于不当行为的报告； d)审结举报案件。 本文件的指导方针是通用的，旨在适用于所有组织，无论其类型、规模、活动性质，也无论其是公共、私营还是非营利性部门。 这些准则的适用范围取决于4.1、4.2和4.3中规定的因素。举报管理系统可以是独立的，也可以作为整体管理系统的一部分使用。

This document gives guidelines for establishing, implementing and maintaining an effective 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 these guidelines depends on the factors specified in 4.1, 4.2 and 4.3. The whistleblowing management system can be stand-alone or can be used as part of an overall management system.