Written report
A written report is a disclosure of a breach submitted in text form – for example by email, online form, letter or whistleblowing system – to an internal or external reporting channel.
The written report is one of the reporting formats expressly provided for under the German Whistleblower Protection Act (Hinweisgeberschutzgesetz, HinSchG) for whistleblowers to submit information about a breach. It covers any report received in text form – whether as an email, via a web-based reporting form, by letter or through an electronic whistleblowing system. Section 16(3) HinSchG makes clear that internal reporting channels must allow reports to be made orally or in text form; whether a face-to-face meeting is also offered is at the employer's discretion. A comparable obligation applies to the federal external reporting channel under Section 27 HinSchG.
The written form triggers the same procedural duties for the reporting channel as any other reporting format: receipt must be acknowledged to the whistleblower within seven days (Section 17(1) no. 1 HinSchG), and feedback on planned or already taken follow-up measures must be provided within three months at the latest (Section 17(2) HinSchG). A written submission considerably eases documentation, because the exact wording of the report is immediately available in durable form; nevertheless, the documentation obligation under Section 11 HinSchG still applies, including the duty to retain the report only for as long as necessary.
Confidentiality protection is central: even for a written report, the identity of the whistleblower must remain protected under Section 8 HinSchG, which has to be ensured by technical and organisational measures. With emails or letters that contain the sender's personal data, particular care must be taken that only the persons entrusted with case handling have access. Modern whistleblowing systems map the written form digitally, enable anonymous written reports via a secure mailbox and thereby meet confidentiality, documentation and deadline requirements from a single source.
Legal Basis
Section 16(3), Section 17 HinSchG; Section 27 HinSchG (external reporting channel)
Practical Example
A written report arrives at the internal reporting channel of a mid-sized company via the online reporting form, alleging that supplier invoices are being systematically double-booked in accounting. The responsible officer acknowledges receipt to the whistleblower through the system within four days, checks the plausibility of the facts and documents every processing step in the case management system. Because the report already exists in text form, she can rely on its exact wording for any follow-up questions without having to draft a meeting record, and provides feedback on the initiated follow-up measures within the three-month deadline.