I certainly echo the comments on the benefits of a third party. Certainly the benefit of a third party is that it allows people to feel more comfortable when making anonymous complaints, and it provides a better vehicle for that. I don't know that it's always practical, and it also means that the matter then has to go external to the organization.
I think our view would be that this is an added benefit, but if there's only an internal alternative, the alternative that seems to work most effectively in our experience is having a mechanism whereby—and ideally this would be enshrined in policy or procedure—employees understand that if they are uncomfortable taking it to the designated person—and I think a designated person is still a good idea because that would presumably be someone who is trained who understands these issues—they could then go to someone with whom they feel comfortable. That can be defined differently depending on the structure of the organization, but the most common definition of this that we see is anyone in a managerial position within the organization. The complement to that, though, has to be that managers are trained within an organization to understand that they are part of that reporting mechanism, and that they are able to identify issues when they're brought to their attention and understand which steps to take when they are.