55. 透明度还体现在对证人、专家、受害者以及举报涉及根据《联合国反腐败公约》确立的犯罪的事实的人员提供保护(第三十二和第三十三条)。若干提交材料载有关于旨在保护举报人免遭报复的适用法律和法规的信息。例如，欧洲联盟分享了关于保护举报人的指令的信息。该指令及其实施条例保证了对举报违反欧盟法律行为的举报人提供高度保护。它建立了向组织和公共当局举报的安全渠道，并保护公共和私营部门的举报人免受广义上的报复。格鲁吉亚报告称，其修订了法律，以加强对举报人的保护。而且，其公务员事务局开展了一项广泛的方案，以提高公务员对举报人条例及其权利的认识。此外，开发了一个名为"红色按钮"的软件程序，以便秘密举报指称的不当行为。
55. Transparency manifests itself also in the protection of witnesses, experts, victims and those reporting facts concerning offences established in accordance with the United Nations Convention against Corruption (arts. 32–33). Several submissions contained information on the applicable laws and regulations aimed at protecting whistle-blowers against reprisals. The European Union, for example, shared information on the directive on protecting whistle-blowers. That directive and its implementing regulations guaranteed a high level of protection for whistle-blowers reporting breaches of European Union law. It established safe channels for reporting both to an organization and to public authorities and protected whistle-blowers, in the public and the private sectors, against retaliation, broadly defined. Georgia reported having amended its laws to strengthen the protection of whistle-blowers. Moreover, its Civil Service Bureau had carried out an extensive programme to raise awareness among civil servants of the whistle-blower regulations and their rights. Additionally, a software programme called “red button” had been developed to allow for confidential reporting of alleged misconduct.