No. 4/2018 PuBLIC E!'-i"ITnEs CoRPORATio GovERNANCE Cap. 10:31 (b) have a fair system, known to the employees, for dealing with reports from whistle-blowers so that an honest individual does not feel under threat when making an allegation; (c) make a formal statement to all employees that it takes seriously any genuine whistle-blowing and the allegations of vvhistle-blowers; (d) indicate to employees what it regards as failures in the system sufficient to justify whistle-blowing; (e) respect individuals who blow the whistle; (1) give an assurance to its employees that it will take every measure to ensure that there is no victimisation of whistle-blmvers; (g) provide employees with an opportunity to voice their concerns outside the line management but within the company stmctures. 260. Whistle-blowers should be able to take their concerns to the person designated to manage the whistle-blowing procedures. The person designated to receive, investigate and act upon complaints reported should either be an internal auditor or a company secretary or a professional body such as a firm of accountants. However, employees who make false claims or allegations should be subjected to disciplinary measures which should be made known to the employees in advance. CHAPTERS INFORMATION MANAGE~1ENT AND DISCLOSURE Preamble 261. Disclosure relating to the company and its business in all its varied forms, content, and pitch, explicitness of language, relevance, impact, and accessibility to all stakeholders is pivotal to the culture of building confidence, accountability and trust within the company. Disclosure is necessary for the company to remain trustwmihy in the eyes of its stakeholders and to attract investment. It assists stakeholders to make informed decisions relating to the company's activities. lr-.rFOR.lvlATION Al'JD !Vi>\NAGEMENT Principles 262. The Board should establish systems for-- (a) managing the company's information assets and the performance of the data functions; (b) ensuring the timeous availability of information through effective infomk'ltion systems; (c) implementing a suitable information security management programme; (d) ensuring that all sensitive information is identified, classified and assigned appropriate handling ctitcria; (e) managing the Iisks associated with information and information systems; (t) establishing processes to ensure continuous monitoting of all aspects of information and maintaining and monitoring of data quality; (g) formulating business continuity programmes addressing the company's information recovery requirements and ensuring that such programmes are effectively aligned to the company's business activities. 26.1. The Board should ensure that regular, accurate, complete, timely, reliable, easy to understand and relevant material is made available to all shareholders and directors without compromising the confidentiality and conm1ercial sensitivity of such material. 264. The data and information disclosed should enable the company, its shareholders and other stakeholders142