Abstract
The main objective of this study is to examine the implementation of whistleblower policy by Indian companies. As of today, having a whistleblower policy is a non-mandatory requirement for listed companies, the article analyses the extent and manner of implementation of whistleblower policy by large Indian companies. It also identifies the essential features a whistleblower policy should have in order to be really effective. Though a voluntary requirement, a large proportion of sample companies have adopted a whistleblower policy or variant thereof. However, there are wide variations in the contents of the whistleblower policy adopted by the sample companies. Majority of the sample companies have not made their policy available on their web sites. Likewise, majority of the companies do not permit anonymous whistleblowing. The findings and suggestions in this article may be used with advantage by the capital market regulator (Securities Exchange Board of India—SEBI) in prescribing the details to be included in a whistleblower policy. Indian companies will also find it useful while designing and implementing such a policy. This will also encourage further research in this area.
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