EDIT: I should add that I am 100% for eliminating sexual harassment from the workplace (and in life), but unfortunately there's nothing that forces a company to give employees due process. I would guess that in most cases, even the appearance of inpropriety is enough to warrant termination for at-will employees.
> In the courts, yes
In the US, this is only true in criminal courts. Even when it reaches beyond company process to the courts, sexual harassment is a civil matter.
I imagine the right process would be to receive a claim and investigate it. The initial report doesn’t need to pinned to a specific employee, and it can even be a bystander that way. If enough evidence rise from the investigation, outing the reporter doesn’t bring much to the table.
You’re right that it’s more tricky when it’s a “he says she says” situation, those would warrant more direct confrontation I guess ?
There are principles that are only binding to the government, but worth following outside of the courtroom in a civilized society. Innocent until proven guilty is one of them.