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This tutorial focuses on developing a whistleblowing policy for managers. It defines a whistleblower as someone who reports wrongdoing or misconduct within or outside their organization. The discussion highlights the importance of establishing a whistleblowing policy and its implications for both managers and employees. While public opinion often supports whistleblowers for fulfilling their duty, awareness typically arises post-incident, usually when a whistleblower faces dismissal or retaliation. Media portrayals of whistleblowing often emphasize negative outcomes, suggesting that those who speak out may suffer consequences, which can discourage transparency and accountability within organizations.