FINLAND Trends and Developments Contributed by: Anu Waaralinna, Jukka Paloheimo, Oskari Lindholm and Elmiira Kutvonen, Roschier
by interim reports, particularly in complex investiga - tions. An investigation plan may outline relevant sources of information, such as employee communication and witness interviews, as well as enterprise resource planning data systems. It should also establish a clear protocol for processing data in compliance with appli - cable laws, ensuring security and long-term preserva - tion. This helps shield the corporation from the risk of mandatory disclosure and other legal or reputational risks. Conducting witness interviews Interviews as part of internal investigations are com - mon in Finland. Investigators conducting these inter - views typically present documents to those involved, and to witnesses, and ask questions based on their content. There is no legal requirement for an employee to have their own legal representative present at the interview. However, upon request, the investigation usually allows a support person or legal representa - tive to be present during an interview. There are no statutory or other legal requirements gov - erning the conduct of witness interviews in an internal investigation. Although there is no legal obligation to inform interviewees that notes will be taken or that their responses may be included in an investigation report, it is considered good practice to do so. In addi - tion, these interviews may be recorded to help the investigator draft the final report, and it is common practice to inform the interviewee about the recording in such cases. It should be noted that investigators, whether internal or external, do not have unlimited powers to obtain material that they deem relevant to the investigation. Furthermore, individuals external to the employer, such as external witnesses, cannot be compelled to participate in interviews or provide material such as surveillance camera recordings. Interaction with authorities When self-reporting is required Companies are generally not required to report mis - conduct to law enforcement authorities (the Finnish
Supervisory Authority) though there are specific cir - cumstances under which reporting is mandatory. Certain organisations, such as investment, finance and insurance companies, virtual currency providers, auditors, accountants, lawyers and real estate agen - cies, are obliged to know their customers and report any suspicious transactions under the Finnish Act on Preventing Money Laundering and Terrorist Financ - ing. These reports must be filed without delay with the Financial Intelligence Unit of the Finnish National Bureau of Investigation, regardless of whether a cus - tomer relationship has been established or refused, or whether the transaction has been completed, sus - pended or refused. In situations involving harassment and/or bullying, if the reporter has simultaneously submitted a request for action to the supervising authority (the Finnish Supervisory Agency), the authority may request clari - fication from the employer, even if the employer has already initiated an internal investigation into the same matter on its own initiative. In such cases, it is suf - ficient for the employer to notify the authority that an internal investigation into the same matter has been initiated and is ongoing. According to the Finnish Act on Occupational Safety and Health Enforcement and Cooperation on Occu - pational Safety and Health at Workplaces, employers must notify the police and the Finnish Supervisory Agency of any workplace accident resulting in death or serious injury. They must also inform the occupa - tional safety and health authorities of any accidents or incidents that could pose a serious risk of infection or illness. Such situations rarely arise in cases involving harassment. The role of compliance programmes Mitigating corporate liability A corporation can mitigate the risk of corporate lia - bility by implementing an effective compliance pro - gramme. One basis for imposing a corporate fine is failure to exercise the necessary care and diligence to prevent offences within the company’s operations. Therefore, it is crucial for a corporation to maintain an effective compliance programme to reduce this risk
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