kaal:position:2026-07-31-7815

Moral accounting? Employee disclosures from a stakeholder accountability perspective presents the following source proposition: It is adopted as the moral ground for the provision of a “complete” account of employee issues. This proposition is pertinent to Kaal's source-bound claim that 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. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.

• The response is limited to the retrieved source proposition and mapped Kaal claim unless fuller source review supports a broader conclusion.
• External evidence level: abstract indexed.
• Mapping review tier: moderate-confidence claim review.
• Primary mapping confidence: 0.3986.
• The source-to-claim mapping remains explicitly ambiguous and is published with that limitation.

Moral accounting? Employee disclosures from a stakeholder accountability perspective

kaal:claim:2317580-022
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
Source PDF sha256: 50973e1e820aef47a4e7ffdbdcb513d03f1845643fcf4fa5910e9528a0b7dac2

Evidence: abstract indexed
Review tier: moderate-confidence claim review
Mapping confidence: 0.3986
Mapping ambiguous: true

disclosurehistorical-responsescholarly-literaturecrossref

Affirmed in kaal-review:2026-07-31:streaming-etl-0010 on 2026-07-31. Review record.

Canonical markdown sha256: e8da7eb6296038132c4fb2b926d0f5e7368c5ebd4700660e357ee5896197b966
curl -s https://wulfkaal.github.io/positions/2026-07-31-7815.md | sha256sum