The document sets out the GFSO whistleblowing framework, outlining how regulated firms should manage and respond to reports of misconduct. It defines what qualifies as a protected disclosure, including suspected regulatory breaches, financial crime, or unethical conduct.

Firms are required to establish secure reporting channels, ensure confidentiality, and protect whistleblowers from retaliation. The framework also highlights the need for proper investigation, escalation procedures, and strong governance controls.

Overall, it aims to promote transparency, accountability, and ethical behaviour within GMC by creating a safe and structured environment for raising concerns.