The New European Union Whistleblowing Directive: In Comparison to Indonesia’s Practice

With the European Union Whistleblowing Directive (2019), the topic of whistleblowing is becoming increasingly important for EU MS’s public and private entities. Whistle-blowers might play a vital role in exposing corruption, fraud and mismanagement of the EU’s supranational norms. The Directive introduced minimum standards for the protection of whistle-blowers and obliges many public and private entities to introduce their own internal whistleblowing channels. The EU also can take some lessons from Indonesia about the practice and obstacle in implementing whistleblowing system. The aim of this article is to introduce the new EU Whistleblowing Directive’s main features and some presumable obstacles for implementation. The hypothesis is that the new Directive might enhance the fairwork-place environment, roll back fraud and corruption, reduce work-related wrongdoing and manage equal treatment and no-discrimination policy including bullying and sexual harassment. However, some theoretical and pragmatic discrepancies will be introduced as well.

Building an ethical culture by improving conditions for whistleblowing

Purpose This paper aims to discuss the importance of an effective internal whistleblowing system in building a more ethical organizational climate. Design/methodology/approach This study draws on the literature to make recommendations for organizations, managers and boards of directors regarding implementing an effective whistleblowing process. Findings This paper offers practical information on what constitutes an appropriate level of preparedness and responsiveness. Organizations can reinforce their internal ethics by encouraging whistleblowers to report complaints internally. An effective whistleblowing process depends on the organization’s desire to build an ethical climate and its awareness of the power of whistleblowing as an ethical tool. Originality/value This study will help managers and other professionals to create and maintain an ethical climate by implementing an effective whistleblowing process. The discussion in this paper is important for any type of organization concerned with empowering whistleblowers and the whistleblowing process.

Determinan Intensi Whistleblowing Internal pada OPD Kabupaten Purbalingga

This research aims to examine the determinants of internal whistleblowing intention at OPD Purbalingga Regency. The determinants of internal whistleblowing intention need to be examined because Indonesia is one of the countries with a high level of fraud. This research used primary data in the form questionnaires with purposive sampling method. The sample used in this study were 27 Regional Apparatus Organizations (OPD) in Purbalingga Regency, Central Java Province. The variables examined in this study were professional commitment, ethical environment, moral intensity, and personal cost. This research used descriptive analysis and multiple linear regression analysis. The results of this study indicate that professional commitment, ethical environment, moral intensity, and personal cost have a positive and partial effect on the intention to conduct internal whistleblowing at the Regional Apparatus Organization (OPD) of Purbalingga Regency. A person with a high moral intensity tends to have a high intensity to whistleblowing. This means that morals are often an important limitation for a person to take action. A person with high moral boundaries will not like anything beyond the existing moral rules.

Taking it outside: A study of legal contexts and external whistleblowing in China and India

Whistleblowing is regularly identified as corporate control mechanism to prevent and uncover fraud. We review and compare the legal situation for whistleblowers in the People’s Republic of China and India. In a survey of 942 employees from private companies in both countries, we take a look at the status quo of whistleblowing system implementation, explore preference of channels to disclose fraud or corruption, and analyze under which conditions and what kind of employees prefer external over internal whistleblowing. We find that provisions for mandatory whistleblowing systems can be found in the law of both countries. In China in particular, protection is scattered across many different laws in the private sector. Indian companies seem to have systems in place more often, although this difference becomes smaller the larger the company. The general preference of internal over external channels is similar across countries. Our regression models suggest that external channels are preferred over internal ones when fear of retaliatory measures is higher, the company is smaller, and the whistleblower is female. In line with prior literature, the effect of fear of retaliation is moderated by gender: women are less influenced by retaliation. All in all, implementation of whistleblowing systems seems ubiquitous in both countries; legal protection and comprehensive measures to decrease retaliation are lacking. Additional implications of findings are discussed.

The Role Of Organizational Supporting In Moderating The Whistleblowing Behavior Intention

This study aimed to analyze the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention, and the role of organizational supporting of employees as moderating variable in the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention of employees. This study used primary data from a questionnaire, simple random sampling method and quantitative approach of Moderate Regression Analysis (MRA) technique. This study empirically showed that the implementation of the whistleblowing system has not been successful. Based on the three hypotheses proposed, all of them were not proven and accepted. The attitude toward behaviour has no significant effect on whistleblowing intention by the employees. The perceived behavioural control had a significant effect on whistleblowing intention by employees. In other that, the current organizational support of employees can not play a role as moderation influencing attitudes and perceived behavioural control over internal whistleblowing intention. The government needs to create special laws and rules to give enough law protection for the whistleblo¬wer in the public sector.

An Investigation of the Effects of Allegation Sources and Consequences on Corporate Directors’ Responses to Whistleblowing Allegations

Based on the results of two experiments with corporate directors, we find that directors perceive an anonymous allegation made by an employee on social media to be as credible and relevant as an anonymous allegation made through an internal whistleblowing channel. However, when additional allegations support an initial allegation, directors perceive greater increases in the credibility of the allegations and increase resources they devote to investigating allegations more when the allegations are made internally versus via social media. Results also indicate that directors perceive that allegations that can trigger restatements are less credible than allegations that could trigger adjustments. However, these threats to director objectivity do not carry over to their decisions to investigate allegations. Directors allocate more resources to the investigation of allegations that trigger restatements, relative to allegations that could trigger adjustments. We find that directors pursue rigorous investigations of allegations, even when investigations create significant personal threats.

Speaking truth through power: Conceptualizing internal whistleblowing hotlines with Foucault’s dispositive

This article is an examination of the various ambivalences, limitations and dilemmas that are associated with the internal whistleblowing hotline – which is conceptualized as a management technique that strives to contain, codify, constrain, standardize, and neutralize acts of speaking up against illegal or unethical practices. In other words the interest is on what happens when the critical practice of whistleblowing or ‘speaking truth to power’ is sought institutionalized and transformed into a practice of ‘speaking truth through power’ – that is, through the managerial instrument of the whistleblowing hotline. The article argues that the Foucauldian concept of dispositive can help explain how a seemingly expedient and pragmatic technique such as the whistleblowing hotline, is in fact riddled with complexity and contradiction, which in turn creates a series of dilemmas and limitations related to aim and function the hotline. The analysis thus shows how the internal whistleblowing hotline can take different forms depending on the dispositive permeating it. Empirically, the analysis is based on descriptions of the use and function of internal whistleblowing hotlines in a Danish context.