기업에서의 내부고발시스템의 구축과 공익신고자의 보호 –일본의 공익통보제도를 참고하여–

The whistle-blowing system is an important element of corporate internal control and corporate governance, which promotes business compliance management and promotes the improvement of corporate value by providing safe and reliable products and services. As for the operating method of the whistle-blowing system, the media and non-governmental organizations should be also included in the window of whistle-blowing of infringement of public interest, so that whistle-blowings through them can also receive legal protection (although strict requirements must be met). The Public Interest Reporter Protection Act(Korean Whistle-blowing Act) should be amended, in the way of the public interest report(whistle-blowing) having to be notified first to the internal department of the company or to an external counter connected with the company before the external notification to the media and non-governmental organizations, when a public interest report related to the corporation is filed. In addition, a general regulation that encompasses and defines the concept of public interest infringement that is the subject of whistle-blowing could be more desirable than the method of individually listing the relevant laws in separate tables in the Public Interest Reporter Protection Act, as the definition of public interest infringement should be made. In addition, by referring to the internal notification system certification (self-conformity declaration registration system) recently introduced or the third-party certification system which is scheduled to be introduced in the near future in Japan, it may be considered to introduce a system that allows the corporation to review and register the whistle-blowing system on its own or a system that allows an impartial third party to examine and certify the whistle-blowing system of the corporation. However, we cannot rely solely on the voluntary actions of the corporate managers regarding the whistle-blowing system, and I think we should focus to some extent on motivation through compulsory laws and court decisions. In this regard, ultimately, it may be possible to enact legislation to impose an obligation to establish and operate an effective whistle-blowing system in the future on the corporations. In addition, it may be considered to introduce a system that gives incentives to companies that have properly conducted their own investigations according to whistle-blowing, at the national level in terms of corporate social responsibility or ESG management practices.