I know that sounds like a strange question. Jehovah's Witnesses have many procedures that are hidden from members and the public in a maze of letters and the elder's book with handwritten notes. They have also made many statements about their alleged child abuse policy, but these statements are not the actual policy.
Most businesses have actual policies for issues like sexual harassment and reporting abuse. The employees can actually read the policy and if it changes, the new policy replaces the old one. It would be bad practice to divide the policy into dozens of memos and handbooks with handwritten notes and instruct the person to ignore it all if someone from the office tells you to do things differently.
If they actually have a policy, it appears to be something like, "call the headquarters and do what they say." They may instruct the elders to follow written instructions in a letter or elder's book or they may not.
I think it is reasonable to expect the Watchtower Society to actually write a child abuse policy and make it available to all members and the public. I realize that laws vary from place to place, but individual policies could be written for places with unusual legal requirements. However, if they just ask the elders to report allegations to the police first, that should cover most situations.
This could protect them legally. If an elder violates their policy, he would probably be on his own in the event of a lawsuit unless it could be shown that others also violated the policy.
They have lost millions in private settlements and this recent lawsuit. Maybe it's time to actually write a child abuse policy.