Which of the following is the BEST way to encourage employees to raise ethics concerns in full confidence?

Publishing a code of conduct defines ethical expectations but does not primarily establish the secure and confidential mechanisms for reporting violations.

Providing access to legal resource benefits may assist employees later, but it does not proactively establish the initial confidential reporting system.

A whistle-blower policy explicitly defines the confidential channels for reporting ethical concerns and provides clear protections against retaliation, directly addressing the core needs for employees to feel safe and confident in raising issues.

Protection language in employment contracts offers legal recourse, but a whistle-blower policy is more comprehensive in outlining the process, channels, and specific safeguards for reporting ethics concerns.