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This is the first edition of CSA EXP01, Whistleblowing systems — A guide. This Express Document is not a consensus publication; that is, it is not a Standard and it has not been formally reviewed or approved by a CSA Technical Committee.
CSA Group acknowledges that the development of this Express Document was made possible, in part, by the financial support of Grant Thornton LLP.
This Express Document was prepared and reviewed by the Whistleblowing Guideline Work Group.