6A.(1) Internal reporting channels and procedures shall include the following:

(a) channels for receiving reports that shall be designed, established and operated in a secure manner that ensures that the confidentiality of the identity of the reporting person and any third party mentioned in the report is protected and prevents access thereto by persons other than those referred to in section 6(9) and any designated person;

(b) acknowledgement, in writing, to the reporting person of receipt of the report not more than 7 days after receipt of it;

(c) the designation of an impartial person or persons who are competent to follow-up on reports (who may be the same person or persons as the recipient of the report) (in this section referred to as a "designated person") who will maintain communication with the reporting person and, where necessary, request further information from, and provide feedback to, that reporting person;

(d) diligent follow-up by the designated person, which shall include at least the following:

(i) the carrying out of an initial assessment, including seeking further information from the reporting person if required, as to whether there is prima facie evidence that a relevant wrongdoing may have occurred;

(ii) if, having carried out an initial assessment, the designated person decides that there is no prima facie evidence that a relevant wrongdoing may have occurred—

(I) closure of the procedure or referral of the matter to such other agreed procedures applicable to grievances to which a reporting person has access or such other procedures, provided in accordance with a rule of law or enactment (other than this Act), to which a reporting person has access, and

(II) notification of the reporting person, in writing, as soon as practicable, of the decision and the reasons for it;

(iii) if, having carried out an initial assessment, the designated person decides that there is prima facie evidence that a relevant wrongdoing may have occurred, the taking of appropriate action to address the relevant wrongdoing, having regard to the nature and seriousness of the matter concerned;

(e) the provision of feedback to the reporting person within a reasonable period, being not more than 3 months from the date the acknowledgement of receipt of the report was sent to the reporting person under paragraph (b) or, if no such acknowledgement was sent, not more than 3 months from the date of expiry of the period of 7 days after the report was made;

(f) the provision to the reporting person, where he or she so requests in writing, of further feedback at intervals of 3 months until such time as the procedure relating to the report concerned is closed, the first such period of 3 months commencing on the date on which feedback is provided to the reporting person under paragraph (e);

(g) the provision to workers of clear and easily accessible information, in such form and manner as the employer considers appropriate for the purposes of this paragraph, regarding—

(i) the procedures applicable to the making of reports using the internal reporting channels and procedures,

(ii) where the employer accepts anonymous reports, the conditions pursuant to which those reports may be accepted and follow-up undertaken, and

(iii) the procedures for making a report to a prescribed person or the Commissioner, as the case may be, in the manner specified in section 7, and, where relevant, to institutions, bodies, offices or agencies of the European Union F25[in the manner specified in section 7B].

(2) Internal reporting channels and procedures shall enable reports to be made—

(a) in writing or orally, or both, and

(b) in the case of a report made orally, by telephone or through other voice messaging systems and, upon request by the reporting person, by means of a physical meeting with the employer or a designated person, as the case may be, within a reasonable period from the making of the request.

(3) Where, subject to the conditions referred to in subsection (1)(g)(ii), an employer accepts an anonymous report, unless prohibited by any other enactment, this section shall apply, with any necessary modifications, to such a report as if references in this section to a report were a reference to an anonymous report.

(4) Subject to this section, the internal reporting channels and procedures shall be accessible by workers of the entity concerned and of its subsidiaries and affiliates (in this subsection referred to as "the group"), where applicable, and, to any extent possible, by any of the group’s agents and suppliers and by any persons who acquire information on a relevant wrongdoing though their work-related activities with the entity and the group.

(5) This section shall apply, with any necessary modifications, to a third party referred to in paragraph (b) of section 6(9) to the extent to which such third party is authorised as referred to in that paragraph as it applies to an employer who establishes internal reporting channels and procedures.]