The paper discusses the reporting practices of the top 30 Norwegian companies under the Norwegian Transparency Act, noting that 63% relied on whistleblower systems as their CGMs. However, the absence of data visualizations or comparative metrics for the effectiveness of these systems limits the reader’s ability to assess their adequacy.
Could the authors provide more quantitative insights, such as the number of complaints processed or outcomes achieved, to substantiate claims about the ineffectiveness of these mechanisms?
Were any independent evaluations of CGMs included to validate the findings, or does the analysis rely solely on corporate self-reporting?