Environmental, social and governance

New and updated

• Type:

  FAQs

  What is the impact of the Crime and Policing Act 2026 on corporate liability for the criminal acts of senior managers?

  Under s.250 of the Crime and Policing Act 2026, if a senior manager commits a criminal offence while acting within the scope of their actual or apparent authority, the organisation is also liable for the offence...

• Type:

  Leading practice guides

  Supporting whistleblowers: What is whistleblowing?

  Updated to reflect that whistleblowing protections now also cover disclosures about sexual harassment.

• Type:

  Policies and procedures

  Modern slavery and human trafficking statement

  Updated to highlight the significance of 30 June and 30 September 2025 for large employers that are required to publish modern slavery statements.

• Type:

  FAQs

  How can HR support compliance with the corporate offence of failure to prevent fraud?

  From 1 September 2025, large organisations may be held criminally liable for fraud committed by their employees, or other associated persons, where the intention was to benefit the organisation ...

• Type:

  Leading practice guides

  Supporting whistleblowers: Creating a reporting culture

  Leading practice guidance exploring the benefits of effective whistleblowing arrangements and how employers can create a culture where disclosers feel confident that their concerns will be dealt with appropriately.

• Type:

  Leading practice guides

  Supporting whistleblowers: Introducing and managing a whistleblowing policy

  Leading practice guidance discussing how employers can create and implement an effective whistleblowing policy and procedure.

• Type:

  Leading practice guides

  Supporting whistleblowers: Encouraging and facilitating whistleblowing reports

  Leading practice guidance discussing how employers can encourage workers to raise concerns about wrongdoing.

• Type:

  Leading practice guides

  Supporting whistleblowers: Investigating whistleblowing concerns

  Leading practice guide discussing how employers can ensure that concerns raised by whistleblowers are dealt with appropriately.

• Type:

  Leading practice guides

  Supporting whistleblowers: Raising awareness about whistleblowing

  Leading practice guidance discussing what training should be provided to workers and how employers can communicate effectively about whistleblowing.

• Type:

  Leading practice guides

  Supporting whistleblowers: Monitoring and reviewing whistleblowing arrangements

  Leading practice guide discussing how organisations can review and monitor their whistleblowing arrangements to help ensure that they are working effectively.