GRCGuideline

RG 270

RG 270 Whistleblower Policies

This guide provides entities with information on establishing whistleblower policies that comply with legal obligations under the Corporations Act. It includes guidance for both entities required to have such policies and those managing whistleblowing under legal frameworks.

Overview

Regulatory Guide 270 (RG 270) is designed for public companies, large proprietary companies, and proprietary companies that are trustees of registrable superannuation entities. It outlines the requirements for developing a whistleblower policy that adheres to the Corporations Act, offering practical advice on implementation and ongoing maintenance. Additionally, it provides guidance for entities not formally required to adopt a whistleblower policy but obligated to manage whistleblowing under the law. The guide emphasizes legal compliance and the adoption of good practices.

Related in GRC

GRCStandard

ISO 14001 — ISO 14001:2026 - Environmental management systems

ISO 14001:2026 is the internationally recognized standard for environmental management systems (EMS). It offers a framework for organizations to improve environmental performance through methods including resource optimization, waste management, and stakeholder engagement.

International Organization for Standardization (ISO) • v2026

View details
GRCLaw

SOX — Sarbanes-Oxley Act of 2002

The Sarbanes-Oxley Act (SOX) is a U.S. federal law enacted in 2002 to enhance corporate accountability and financial transparency in response to major corporate scandals. It applies to publicly traded companies, mandating stricter financial reporting, internal controls, and governance standards.

US Government • United States

View details
GRCLaw

AML/CTF Act — Anti-Money Laundering and Counter-Terrorism Financing Act 2006

This is an Australian law established to prevent money laundering and financing of terrorism. It imposes obligations on certain entities to implement anti-money laundering and counter-terrorism financing measures, including customer due diligence, reporting, and record-keeping.

Australian Government • Australia • vCompilation No. 60, 31 March 2026

View details
GRCLaw

AML/CTF Rules — Anti-Money Laundering and Counter-Terrorism Financing Rules 2025

The Anti-Money Laundering and Counter-Terrorism Financing Rules 2025 provide detailed obligations on reporting entities in Australia to prevent financial crimes, including money laundering and terrorism financing. Administered by the Department of Home Affairs, it supports compliance with the Anti-Money Laundering and Counter-Terrorism Financing Act 2006.

Australian Government • Australia • vCompilation No. 1, 31 March 2026

View details

Ready to manage these frameworks?

6clicks maps regulations to controls, evidence and risks — automatically.

Book your strategy call