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Sarbanes-Oxley Act (SOX)

The Sarbanes-Oxley Act (SOX) is a federal law that generally addresses corporate securities and compensation but more importantly from a human resources perspective, imposes harsh consequences, including fines and imprisonment, on publicly traded companies that retaliate against whistleblowers. That provision of the Act appears to include employees' complaints to the U.S. Department of Labor (DOL), the Occupational Safety and Health Administration (OSHA), the Equal Employment Opportunity Commission (EEOC), the U.S. Citizenship and Immigration Services (USCIS), and the National Labor Relations Board (NLRB).