Paris, September 17, 2026 - According to the latest survey of risk and compliance leaders from NAVEX, a specialist in corporate whistleblowing systems, although ethics and compliance programs at French companies have matured, barriers persist when an employee wishes to report suspected fraud or corruption, incidents of harassment, or any other behavior that is potentially illegal or unethical. In France, 47% of respondents cite employee fear of retaliation or negative career consequences as one of the main obstacles to speaking up. Additionally, 45% believe that managers do not always know how to handle or escalate the concerns brought to their attention.
Managers: At the Heart of a Culture of Speaking Up
In France, managers play a central role in escalating alerts and concerns raised by employees. The quality of the relationship between an employee and their manager is thus one of the cornerstones of a culture of speaking up within organizations.
French companies place great emphasis on this relationship and invest more in training their managers: 55% require them to undergo training on how to receive and relay concerns, compared to a global average of 43%.
However, this situation places a significant burden of responsibility on managers and requires a high level of trust on the part of employees. It can become a source of vulnerability when an issue involves senior management, when an employee fears for their career, or when there is doubt in how a report will be handled.
Anonymity: The Blind Spot in Whistleblowing Systems
This reliance on the managerial relationship makes alternative channels all the more necessary. Yet barely one-third of French organizations (34%) offer an anonymous reporting channel, compared to 53% globally. While a high volume of anonymous reports signals a lack of trust within the organization, anonymity does however provide an essential option when an employee cannot or does not wish to speak directly to their superiors.
Employee protection must continue after a report is filed. While 54% of French organizations have a clear and widely communicated non-retaliation policy, only 20% provide follow-up support for individuals at risk of retaliation. Furthermore, only 19% document the actions taken in response to reports and report these findings to senior management. The effectiveness of a whistleblowing system therefore depends not only on the existence of various channels, but also on the organization’s ability to protect those who speak out and to ensure visible follow-up on reports. This is not merely best practice: non-retaliation is a legal requirement under the EU Whistleblowing Directive and, in France, the Waserman Law of 2022.
An Indicator of Corporate Maturity
Ultimately, these results may call into question the effectiveness of the ethics and compliance programs implemented in companies. While 30% of French respondents believe their organization has reached the highest level of maturity (compared to 25% overall), this maturity must also be reflected in employees’ ability to report a problem without fear and to receive an appropriate response.
The contrast is particularly striking depending on the challenges organizations face. Actual or perceived retaliation is cited as a barrier to speaking up by 86% of French organizations that have experienced at least two compliance issues over the past two years. This gap indicates that organizations facing recurring problems are also those where the willingness to speak up appears to be most compromised.
Toward a Culture of Trust
Only 24% of French companies include indicators related to this culture of open communication in managers’ objectives and evaluations, while barely 18% take ethical criteria into account when evaluating executives. These results show that behaviors that encourage speaking up are still not highly valued or measured within organizations. Incorporating them into employee review meetings would make building trust and protecting employees a concrete responsibility, just like other performance objectives.
“_French companies are now entering a new phase of maturity. The challenge is no longer to increase the number of oversight mechanisms, but to create the conditions for trust. Training managers is essential, but organizations must also identify and reinforce behaviors that enable employees to speak up without fear of retaliation._” comments Vincent Vacher, Vice President of Sales & Northern Europe at NAVEX.
The full report, State of Risk and Compliance in France 2026, also addresses the Sapin II law, regulatory complexity, and the impact of artificial intelligence.
Methodology
This study is based on a survey of 1,179 executives and business leaders worldwide, including 108 in France. Respondents hold positions directly related to or exposed to ethical and compliance issues. The survey was conducted by iResearch Consulting Group between January 5 and February 5, 2026.
About NAVEX
Trusted by 13,000 organizations, including 75 percent of Fortune 100 and 500 companies, NAVEX is the global leader in risk and compliance solutions. Its NAVEX One platform strengthens risk and compliance programs, empowering organizations with unparalleled industry benchmark data and insights. NAVEX One provides a 360-degree view of enterprise, third party and ecosystem risk for enhanced regulatory compliance and proactive risk management. Based in Lake Oswego, OR, with a global presence, NAVEX continues to shape the future of governance, risk and compliance. Visit our blog or follow us on LinkedIn, Facebook, and YouTube.