Recently, the Corporate Social Responsibility(CSR) takes a growing interest in our society in consequence of opacity of corporation’s management and etc. Although important subjects of ISO 26000 are human rights, labour practices and the environment, researches from the viewpoint of the public law are no more than nothing. This study made a survey of problems on human rights, emphasized in the ISO 26000 and CSR. And this study analysed in detail the protection system of whistleblowers, presented as a solution to the problems on human rights in the U. S., the U. K. from comparative legal aspect. On the basis of these considerations, this study suggested some legislative directions in connection with protection of whistleblowers for the practice of CSR in Korea.