What type of ethical program component encourages reporting unethical behavior?

The component that specifically encourages reporting unethical behavior is the ethics help and fraud report line. This mechanism provides a clear and accessible way for employees and stakeholders to report unethical conduct or suspicions of fraud without fear of retaliation. It creates an environment where individuals feel supported in bringing issues to light, which is fundamental to an effective ethics program.

Having a dedicated reporting line instills confidence in employees that their concerns will be taken seriously and addressed appropriately. This transparency not only helps in identifying and mitigating unethical practices within the organization but also strengthens the overall ethical culture by demonstrating that the organization prioritizes integrity and compliance.

While the other components—such as ethics communication strategy, ethics training, and ethical behavior rewards—play vital roles in promoting an ethical culture, they do not directly facilitate the reporting of unethical behavior as effectively as a fraud report line does. Communication strategies educate employees on ethical expectations, training equips them with the knowledge to act ethically, and rewards recognize and incentivize good ethical behavior; however, none of these directly provide a channel for reporting unethical actions.