there Should be recommendations for the Whistle Blowing?

there Should be recommendations for the Whistle Blowing?

The so-called tax CDs now come routinely from Switzerland to Germany, and also in the media. this Whistle Blower behave ethically?

Not only because of the unpleasant consequences for one’s own Person, but also because of the potentially far-reaching negative consequences for innocent Affected no one should “Rat out” easily.

  • It is expected of the Whistle-Blower,
  • he is only on the basis of facts;
  • he exploits first of all the possibilities, to the Problem internally, to rules best in direct conversation with the producers. Especially the response of the Public should be the ultima ratio;
  • that he places himself accountable for his motives and not out of revenge, for example. due to dismissal, action will be;
  • that he does not want to benefit financially from the Whistle Blowing, for example. controversial information, against a lot of money to the media or the state sold;
  • he makes a careful balancing of interests.

For this balancing of interests, there can be no “model solution”. You can only try, with the help of the previously described preferential rules to the best of our Knowledge and belief, to a responsible decision to come. Where the health and lives of victims are at stake and/or where “injustice to the many for the benefit of less”, is attached to the Rat in the rule.


  • As a model, for example. Jeffrey Wigand, who worked for many years as Vice-President of the research Department of the tobacco giants Brown & Williamson, and finally publicly made known that the tobacco industry is looking for secretly reinforcing additives in the cigarette blends.
  • Good examples are the Whistle Blower who pointed out in advance of the Challenger disaster on safety defects and
  • those catastrophic denouncing the security deficits in the Ford Pinto.
  • The recent case of the “Verpfeifens” of potential tax evaders, by a CD with secret Bank sold data from Switzerland for € 2.5 million to the German state, behind ambivalent feelings, however, it is because of Whistle-Blower wants to benefit, obviously, private.

The company itself can do a lot to avoid the huge damage to its image caused by external Whistle Blowing. It is recommended to have an open ear for criticism from employees. This can institutionally be secured through official Complaints and Ombudsinstitutionen. It should also be ensured to the employees in the management principles that they have to fear any sanctions, if they denounce abuses internally.The allegations are entitled to, you must, of course, is then followed by concrete actions to the solution of the problem.

The criticism of employees should be considered as an important source of information in the context of a responsible corporate management. The personal component of business ethics emphasizes the internal, moral attitude, the Ethos of the actors in the company. Your morality is held to be indispensable. You need to be in a critical distance to the role expectations and institutional incentives to act in freedom and thus truly moral. Also, it will require your judgement as to meet the requirements of the case, respectively. The Person acting is in the foreground of the ethical evaluation, it is also called virtue ethics.

This post is an excerpt from the new book on corporate ethics.

Darf es Empfehlungen für das Whistle Blowing geben?How can be implemented the business ethics as a Management responsibility? A stronger orientation of the corporate guide on the guiding principle of a life-serving economy is more and more demanded. Elisabeth Gödel discusses the philosophical foundations of ethics and clarifies the relationship of ethics and Economics. The focus is on the institutionalisation of ethics is on the level of the individual company.

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>> Link to the slides for lecturers

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