In Search of a Model for the Legal Protection of a Whistleblower in the Workplace in Poland. A legal and comparative study. Lukasz Bolesta
cases in Poland. Further part of this study elaborates on that matter.
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1 M. Kutera, “Whisteblowing jako narzędzie wykrywania oszustw gospodarczych,” Studia i Prace Kolegium Zarządzania i Finansów 152/2016, Szkoła Główna Handlowa, Warszawa, p. 126.
2 Ł. Kobroń, “Whistleblower – strażnik wartości czy donosiciel?,” Palestra 11–12/2013, Naczelna Rada Adwokacka, Warszawa, p. 296.
3 M. Kleinhempel, “Whistleblowing Not an Easy Thing to Do,” Effective Executive 7/2011, p. 44, https://www.iupindia.in/1107/Effective%20Executive/Effective_Executive.asp, access: 10.09.2019.
4 R. Swedberg, “Civil Courage: The Case of Knut Wicksell,” Theory and Society 28.4/1999, Springer Netherlands, pp. 501–528; qtd. after A. Kobylińska, M. Folta, Sygnaliści – ludzie, którzy nie potrafią milczeć. Doświadczenia osób ujawniających nieprawidłowości w instytucjach i firmach w Polsce, Fundacja Instytut Spraw Publicznych, Warszawa 2015, p. 7.
5 J. P. Near, M. P. Miceli, “Organizational Dissidence: The Case of Whistle-blowing,” Journal of Business Ethics 4/1985, Springer, Berlin, p. 4.
6 N. E. Bowie, R. F. Duska, Business Ethics, Prentice Hall, Englewood Cliffs New Jersey, 1990, p. 73.
7 OECD, G20 Anti-Corruption Action Plan: Protection of Whistleblowers: Study on Whistleblower Protection Frameworks, Compendium of Best Practices and Guiding Principles for Legislation, 2011, p. 7, https://www.oecd.org/g20/topics/anti-corruption/48972967.pdf, access: 16.07.2019.
8 M. Worth, Whistleblowing in Europe. Legal Protections for Whistlebowers in the EU, Transparency International, 2013, p. 6, fn. 3.
9 R. Patterson, Compendium of Banking Terms in English and Polish, trans. Ewa Kieres, Warszawa 2015, p. 1168, https://phavi.umcs.pl/at/attachments/2015/1211/084950-accounting-pol-eng.pdf, access: 10.08.2019.
10 United Nations Office on Drugs and Crime, The United Nations Convention against Corruption, adopted by the UN General Assembly on October 23, 2003.
11 Different persons may refer to consultants, interns, volunteers, suppliers, and previous employers.
12 Worth, “Whistleblowing” p. 6.
13 Association of Certified Fraud Examiners, Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse, https://www.acfe.com/report-to-the-nations/2018, access: 12.04.2019.
14 Kutera, “Whisteblowing,” p. 142.
15 R. Szymczykiewicz, Miejsce tzw. sygnalistów w polskim systemie prawnym, Instytut Wymiaru Sprawiedliwości, Warszawa 2018, p. 6.
16 Kobylińska, Folta, Sygnaliści, p. 17.
17 See also P. Bondarenko, Enron scandal, https://www.britannica.com/event/Enron-scandal, 2016, access: 14.05.2019.
18 A. Burczyc, “Ustawa Sarbanesa-Oxleya i jej następstwa dla działalności audytorów oraz zarządów spółek,” Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 268/2012, Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław, p. 44.
19 “America’s Most Innovative Company” was Fortune’s prize awarded to Enron between 1996 and 2001. Enron was also on the list of “100 Best Companies to Work For” in the USA, published by Fortune in 2000. Harvard Business Review assessed it as an innovative company.
20 Kobroń, “Whistleblower,” p. 299.
21 L. Yuhao, “The Case Analysis of the Scandal of Enron,” International Journal of Business and Management 5.10/2010, Canadian Center of Science and Education, pp. 37–40; Kobroń, “Whistleblower,” p. 299.
22 The two other whistleblowers were FBI agent Coleen Rowley and WorldCom accountant Cynthia Cooper.
23 M. Konkel, Dziurawa ustawa nie obroni sygnalisty, 2018, https://www.pb.pl/dziurawa-ustawa-nie-obroni-sygnalisty-907980, access: 14.05.2019.
24 A. Ploszka, “Ochrona demaskatorów (whistleblowers) w orzecznictwie Europejskiego Trybunału Praw Człowieka,” Europejski Przegląd Sądowy 4/2014, Wolters Kluwer Polska, Warszawa, p. 14.
25 M. A. Nowicki, Europejski Trybunał Praw Człowieka. Wybór orzeczeń 2011, Wolters Kluwer Polska, Warszawa 2012, p. 391.
26 In 2003, in a widely reported speech, the President of Moldavia emphasized the need to fight corruption and called upon law enforcement agencies not to give in to pressure from bureaucrats.
27 Ploszka, “Ochrona,” p. 15.
28 Nowicki, Europejski, p. 391.
29 Ploszka, “Ochrona” p. 15.
30 Convention for the Protection of Human Rights and Fundamental Freedoms drew up by the Council of Europe and signed on November 4, 1950; Dziennik Ustaw 61.284/1993.
31 Convention for the Protection.