# kaal:claim:2317580-022

**Claim.** Codes of conduct adopted under a CIA should encourage disclosure of compliance issues and protect whistle blowers from retaliation by maintaining the anonymity of disclosures.

**Type.** normative  **Support.** asserted

**Holds when.**

- codes of conduct implemented under a CIA

**Source quote.**

> Codes of conduct should encourage disclosure of compliance issues and protect whistle blowers from retaliation by maintaining the anonymity of disclosures.

**From.** Wulf A. Kaal, Elizabeth R. Malay, *The Role of Corporate Integrity Agreements in the Expansion of Fiduciary Duties* (2013), III.3 Reach and Scope, page 13

**Cite as.** Wulf A. Kaal, Elizabeth R. Malay, The Role of Corporate Integrity Agreements in the Expansion of Fiduciary Duties (2013). SSRN: https://ssrn.com/abstract=2317580

**Verify.** sha256 of source PDF `50973e1e820aef47a4e7ffdbdcb513d03f1845643fcf4fa5910e9528a0b7dac2` at https://raw.githubusercontent.com/wulfkaal/Academic-Papers/main/papers/pdf/Kaal%20and%20Malay%20-%202013%20-%20The%20Role%20of%20Corporate%20Integrity%20Agreements%20in%20the%20Expansion%20of%20Fiduciary%20Duties.pdf

**Topics.** disclosure

**Keywords.** code-of-conduct, whistleblowers, anonymity, disclosure

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