When technology enters applications and processes with a long tradition of controversial societal debate, multi-faceted new ethical and legal questions arise. This paper focusses on the process of whistleblowing, an activity with large impacts on democracy and business. Computer science can, for the first time in history, provide for truly anonymous communication. We investigate this in relation to the values and rights of accountability, fairness and data protection, focusing on opportunities and limitations of the anonymity that can be provided computationally; possible consequences of outsourcing whistleblowing support; and challenges for the interpretation and use of some relevant laws. We conclude that to address these questions, whistleblowing and anonymous whistleblowing must rest on three pillars, forming a 'triangle of whistleblowing protection and incentivisation' that combines anonymity in a formal and technical sense; whistleblower protection through laws; and other norms and practices including organisational error culture.

翻译：当技术进入具有长期争议性社会辩论传统的应用和流程时，会引发多层面的新伦理与法律问题。本文聚焦于举报这一对民主与商业具有重大影响的活动。计算机科学有史以来首次能够提供真正匿名的通信。我们结合问责制、公平性和数据保护等价值观与权利对此进行探究，重点关注计算技术所能提供的匿名性之机遇与局限；外包举报支持可能产生的后果；以及某些相关法律在解释与适用中面临的挑战。我们得出结论：要应对这些问题，举报与匿名举报必须建立在三大支柱之上，形成“举报保护与激励三角”，该三角融合了形式与技术意义上的匿名性、法律层面的举报人保护，以及包括组织错误文化在内的其他规范与实践。