Whistleblowing hotlines are rightly championed as valuable tools for employees and even third parties to raise concerns about corporate conduct. But it seems some complaints may be acted upon more keenly than others, particularly if blame can be pinned to one individual and any potential fallout can be ring-fenced.

Neil Hodge is a freelance business journalist and photographer based in Nottingham, United Kingdom. He writes on insurance and risk management, corporate governance, internal audit, compliance, and legal...