Fair points Richard and I understand the implications regarding clergy/penitent privilege however they still have a choice about how they choose to handle an allegation. Given that laws are different in different countries or even within countries I actually don't think it is a problem for an elder to ring Bethel Legal and find out what their obligations are.
It is after this that I think the problem comes. The instructions and reality of how they are implemented on the ground have resulted in allegations not being reported to the appropriate authorities. The instructions have changed over time to try and reduce and remove the chance that a direct written instruction can be blamed but the culture still remains. The general culture of remaining loyal, not bringing Jehovah's name into disrepute and so on has limited this being challenged from the ground up.
The WTS response to legal and civil challenge remains one of legal obfuscation. It's true that the legally correct and morally correct thing to do may conflict (e.g. does an elder supposedly bound by clergy/penitent privilege inform the police that an 12 year old girl is possibly being abused by her father) but their position seems to remain entrenched in one of "do nothing that will compromise the organisation legally" rather than be prepared to stand up and support their elders who choose to do the right thing.
Instead of whining about "we can't do this or that because we're tied down by the laws" they should be going "damn right we told the police and we'll fight to change the law if the law is stupid" - just like they did (and continue to do) when they fought for things like not saluting the flag, freedom to preach and so on.