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 organisational and political 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进程时,会出现多方面的新的伦理和法律问题;本文件侧重于告密过程,这是一个对民主和企业有重大影响的活动;计算机科学在历史上首次能够提供真正匿名的交流;我们从问责、公平和数据保护等价值观和权利的角度来调查这一问题,重点是:可提供匿名的计算机会和限制;外包告密支持可能带来的后果;解释和使用某些相关法律的挑战;我们的结论是,解决这些问题,告密和匿名告密必须依靠三大支柱,形成“揭发保护和激励的三角关系”,将匿名形式和技术意义上的匿名结合起来;通过法律保护告密者;组织和政治错误文化。