2026年举报与突发事件管理基准报告

Table of Contents Introduction3 Executive Summary4 Snapshot of our database11 How we calculate our benchmark metrics12 01Reports per 100 Employees02Report Intake Method03Report Risk Categories and Risk Types04Anonymous vs. Named Reporting05Follow-Up Rate to Anonymous Reports06Substantiation Rate07Case Closure Time08Time Difference Between Incident and Report Date09Report Outcomes10Reporter Category11Reports by Company Ownership12Conflict of Interest Disclosures per 100 Employees13Appendix142427374649587076818895101 108About the authors The Northstar Series is NAVEX’s curated collection of proprietary data and unparalleled analytical insights. Within this series we exploregroundbreaking analysis intersected with bespoke data, shaping strategic decision-making across the risk and compliance landscape. Introduction An efficient and trusted mechanism that allowsemployees to make inquiries and allegations ofsuspected or actual misconduct anonymously orconfidentially, without fear of retaliation, is thehallmark of a well-designed compliance program. comprehensive database of reports andoutcomes, risk and compliance professionals trustour benchmarks to help guide decision-makingand better understand how their programs stackup. This 2026 report presents data collected fromreports received in calendar year 2025. For eachbenchmark provided in this report, you’ll find: Ongoing analysis and benchmarking of reportingdata helps organizations answer crucial questionsabout their risk and compliance program including: •A description of the benchmark•Instructions on how to calculatethe benchmark•The 2025 combined data for all industriesin the NAVEX database, with prior yearcomparisons for some metrics•Notable findings and recommendationsfor organizations •Do employees and third parties know aboutour reporting channels?•Are our communications reaching the intendedaudience and having the desired effect?•Does our culture support employees whoraise concerns?•Are our investigations thorough and effective?•Do we need more training on risk areas,reporting processes or fear of retaliation?•Do we need to review or update our policies? This annual report is an important resourcefor organizations committed to benchmarkingand improving program effectiveness. It is always important to reiterate that thereare no “right” outcomes in benchmarkingdata. Each organization faces a uniqueoperating environment and culture. Yet ourenduring hope is that these metrics providecontext for organizations seeking to improve –to provide reporters a means to raise concernsof misconduct without fear of retaliation,and to form the basis of a culture of ethicsand compliance. Tracking internal data to help answer thesequestions is important. Getting a broaderperspective on how your performance alignswith market and industry norms is invaluable. To help, NAVEX anonymizes the data collectedthrough our reporting and incident managementsystems every year and creates this report to sharewith all organizations – not just our customers.Because we have the world’s largest and most ExecutiveSummary Our analysis shows reporting systems remainstrong and widely used, even as several shiftsdeserve close attention. Reporting volumesreached new highs, intake channels continuedto evolve, substantiation rates moderated slightly,and median case resolution timelines lengthened,reflecting both stronger reporting cultures andincreasing investigative complexity. Trust remains one of the most critical assetsan organization holds, and it is tested every day.It shapes culture, operational effectiveness,regulatory compliance and reputation. Internalreporting systems provide one of the clearestindicators of whether that trust is present –whether employees and third parties believeconcerns will be heard and addressed withoutfear of retaliation. This report provides boards, executive leadersand compliance officers meaningful benchmarksfor evaluating speak-up culture, investigativeeffectiveness and organizational responsiveness. This year’s Whistleblowing & Incident ManagementBenchmark Report reflects data from 4,052organizations, representing approximately77 million employees and 2.37 million reportsreceived in 2025 – the largest dataset of its kind.In a period marked by economic uncertainty,workforce restructuring, geopolitical tension andaccelerating adoption of artificial intelligence,internal reporting trends offer important insightinto how organizations and their employeesnavigate these dynamics. Reporting volumes reached recordlevels with growing divergenceacross organizations At the same time, increased reporting levels placegreater demands on response systems, which wasreflected in longer case closure timelines. Median Reports per 100 Employees once againreached an all-time high. At 1.65 in 2025, thisis an increase of nearly 5% over the recordlevels reached and sustained in the previoustwo years at 1.57 Reports per 100 Employees.This is particularly notabl