What is it about?
Whistleblowers are individuals that detect and report misconduct in an organization. They help to mitigate misbehavior and damages effectively and quickly. The EU has not had whistleblower protection before but has introduced new legislation to improve whistleblower protection. We interviewed 17 organizations to understand their perspectives on whistleblower protection and the new EU legislation. Organizations and their managers assume different perspectives. These perspectives guide their approach to whistleblower protection. Some perspectives support whistleblowing regulation, while others deny it and fear denunciation. Most organizations exhibit several perspectives.
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Why is it important?
Whistleblowing is important to make others aware of wrongdoing in organizations. Companies and other organizations must take it seriously to make it effective. Understanding their views on whistleblowing helps to find the best way to improve the application of whistleblowing.
Perspectives
I believe that we found very interesting insights into how companies and other organizations think about whistleblowing. While views varied a lot, I was pleasantly surprised that many organizations see value in whistleblowing. Even for the more skeptical perspectives, I think that understanding them can help inform and convince the respective organizations that they will benefit from good internal whistleblowing programs.
Christian Friedrich
Universitat Mannheim
Read the Original
This page is a summary of: Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies, Journal of Accounting & Organizational Change, November 2023, Emerald,
DOI: 10.1108/jaoc-01-2023-0001.
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