Who qualifies as a whistleblower?

A whistleblower is typically defined as an individual, often within an organization, who reports or reveals information about illegal, unethical, or questionable practices within that organization. This can include violations of laws, regulations, or policies that could harm the public interest. In this context, insiders who report such behaviors are engaging in whistleblowing because they possess direct knowledge of internal operations and misconduct, enabling them to provide credible and valuable information.

Insiders have unique access to relevant information that might not be available to external parties, making their reports particularly significant in identifying and addressing wrongdoing. The protection offered to whistleblowers under various laws emphasizes the importance of encouraging such reporting to promote transparency and accountability within organizations.

Other options, while relevant to the broader context of corporate governance or ethics, do not fit the specific definition of a whistleblower. Shareholders filing lawsuits may act on their interests, but they are not necessarily reporting misconduct in the traditional sense. External auditors who report findings do so in a professional capacity, but they are not acting as whistleblowers unless they report illegal activities that fall outside the scope of their audit duties. Academics analyzing corporate behaviors might highlight issues through research but do not typically initiate whistleblowing by reporting internal misconduct. Therefore, the identification