This report explores various arrangements for speaking up in the public and private sectors, with a focus on the role of responsiveness, trust, and culture. The report is based on the perspectives of those who develop, operate, and oversee such arrangements, and provides recommendations for an effective framework. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants, offering business-relevant qualifications to people around the world. It supports its members and students in 181 countries, helping them to develop successful careers in accounting and business. ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure the continued growth of the profession. The association's core values of opportunity, diversity, innovation, integrity, and accountability align with the needs of employers in all sectors. Overall, the report provides valuable insights into effective speak-up arrangements and offers recommendations for an effective framework.
