Whistleblower Protection Research Articles

The Duty Speech Loophole in Whistleblower Protection: Why We Need Retroactive Causality to Avoid Moral Luck

The Duty Speech Loophole in Whistleblower Protection: Why We Need Retroactive Causality to Avoid Moral Luck

Ochrona sygnalistów w miejscu pracy – portugalski model implementacji dyrektywy (UE) 2019/1937

This article addresses the protection of whistleblowers in employment relationships. The European Union has created a framework (minimum standards) for the protection of whistleblowers in Directive 2019/1937. As an act of EU law, the Directive 2019/1937 is binding on each Member State to which it is addressed with regard to the result to be achieved, but leaves national authorities freedom to choose the form and means. This article presents the model of implementation of the Directive 2019/1937 used in Portugal (the country that was one of the first to implement the Directive).

Dynamics of Perceptions among Self-Employed Business Owners on Tax Collection Models in Tanzania.

Tax compliance issues among self-employed business owners in Tanzania arise from complex and inequitable tax models, exacerbated by inconsistent enforcement and poor policy communication. This study investigates the dynamics of tax collection models in Tanzania, focusing on the perceptions of self-employed business owners across key regions, including Tanga, Dodoma, Arusha, and Mbeya. Drawing on findings from the TAPACO research project, the research employs a mixed-methods approach grounded in pragmatism a philosophy that emphasizes practical solutions. The sample size consists of 150 participants, with data gathered through structured questionnaires and semi-structured interviews representing various sectors within these regions. Entrepreneurial theories such as the Entrepreneurial Orientation (EO) Theory, Resource-Based View (RBV), and Theory of Entrepreneurial Alertness are utilized to frame the analysis of how self-employed business owners perceive tax estimates, bylaws, policies, the regulatory framework, and the tax collection environment. EO Theory explores how entrepreneurs’ risk-taking behaviors and reactivity to changes in the tax environment influence compliance decisions, The RBV examines how entrepreneurs strategically utilize their resources, particularly in making decisions about tax payments and investments in compliance technologies like Electronic Fiscal Devices (EFDs). The findings indicate that self-employed business owners in Tanzania face significant challenges with tax compliance, driven by inaccuracies in tax assessments, corruption within tax enforcement agencies, and a lack of training and infrastructure for adopting Electronic Fiscal Devices (EFDs). These factors, combined with poor communication of tax policies and regulations, have resulted in widespread non-compliance. The study concludes that effective tax compliance strategies must consider the entrepreneurial behaviors influenced by resource availability, risk tolerance, and alertness to regulatory changes. The study recommends strengthening anti-corruption frameworks within tax enforcement agencies, including regular audits, ethical training for task force members, and protections for whistleblowers. Transparency in tax collection operations is essential for rebuilding trust and encouraging voluntary compliance.

International and European standards of regulation of the institute of whistleblowers

The article is devoted to clarifying the peculiarities of the international and European standards of regulation of the institute of whistleblowers. It was found that whistleblowers play an important role in detecting violations that can cause significant damage to society, accordingly, international and European standards protect not only the right of every person to disclose information of public interest, but also the rights of persons who report such information ( whistleblowers). It has been established that the concept of «whistleblower» is most widely interpreted by Directive 2019/1937 of the EU and the Council of the EU on the protection of persons who report violations of Union legislation. It was determined that the standards for the protection of the rights of whistleblowers, but only in the field of corruption, are contained in the UN Convention against Corruption, the Criminal Convention on the Fight against Corruption, the Civil Convention on the Fight against Corruption, among them, in particular, the duty of the states that have joined them to determine the competent authority(ies) for reporting whistleblowers and the ability to provide them with the protection they need. At the same time, attention is focused on the fact that EU Directive 2019/1937, in contrast to the mentioned acts, more broadly defines the standards for the protection of whistleblower rights, in particular: it extends its effect simultaneously to the private and public sectors, provides for the protection of not only persons who report violations, but also of persons who contributed to such a report, relatives, colleagues of whistleblowers, etc., as well as persons who suffered from false reports of whistleblowers, which minimizes abuse of the latter’s status (protection). The essential role of the ECtHR’s practice in establishing standards for the regulation of the whistleblower institute is emphasized. It was found out that the ECtHR determines the very concept of «exposure» as one of the manifestations of freedom of expression, which is guaranteed by Article 10 of the Convention on the Protection of Human Rights and Fundamental Freedoms and provides for adequate protection for whistleblowers from arbitrary interference in the exercise of this freedom and retaliation for the consequences of its exercise . Analysis of the practice of the ECtHR shows that the court is gradually expanding the standards of protection of whistleblowers, emphasizing their role in exposing violations in various areas and protecting public interests.

Tackling Corruption in the Public Sector: Innovative Approaches and Policy Reforms

Corruption in the public sector remains a significant challenge that undermines governance, economic growth, and public trust. This paper examines innovative approaches and policy reforms aimed at addressing corruption in public institutions. By exploring case studies from various countries, the research identifies successful strategies that incorporate technology, transparency, and accountability. Digital solutions such as blockchain, e-governance systems, and data analytics have emerged as effective tools in reducing corrupt practices by improving transparency in public procurement, financial transactions, and service delivery. Additionally, the paper highlights the importance of fostering a culture of integrity within public institutions through ethical leadership, whistleblower protections, and comprehensive legal frameworks. Policy reforms, including the implementation of anti-corruption agencies, stronger regulatory oversight, and international cooperation, are also discussed as essential components in the fight against corruption. The findings suggest that a multi-faceted approach combining technological innovations, institutional reforms, and public participation is critical to curbing corruption in the public sector. This study contributes to the broader discourse on governance and offers actionable insights for policymakers seeking to implement effective anti-corruption measures.

A Model of Legal Protection for Justice Collaborators and Whistleblowers in Corruption Crimes

A Model of Legal Protection for Justice Collaborators and Whistleblowers in Corruption Crimes

Regulating the Acceptance of Witnesses in Corruption Cases within the Protection Program in the Saudi Law and its Obligations

In light of the development of the means of corruption crimes and the diversity of their methods including the use of modern technology in these crimes, and based on the growing idea of everyone's responsibility to address this crime and their right to do so, considering that the cooperation between members of society and the relevant state institutions is one of the most important ways to confront and address this crime, and since there is a potential threat to those who address reporting or witnessing the commission of these crimes, the Saudi Arabia has issued a new law for the protection of whistleblowers, witnesses, experts and victims, issued by Royal Decree No. (M/148) dated 8/8/1445 AH, which clarifies the mechanism for protecting whistleblowers, witnesses, experts and victims, and how they are subjected to the protection program, their responsibilities, and the forms of protection provided to them. In view of the vital role played by the witness in detecting and combating corruption crimes, and the emergence of a new law in the Kingdom that sets statutory rules for the protection of witnesses, this research aimed to answer a key question, what are the mechanisms for regulating the acceptance of witnesses in corruption cases within the protection program in the Saudi law and what are its obligations? This will be done using the descriptive and analytical research methodology, by studying the legal regulation of the admission of the witness to the witness protection program, and his obligations. The study reached several results, the most important of which are: the development of the Saudi regulation in corruption cases and the application of the necessary guarantees to ensure the protection of human rights, and highlighting the methods of its inclusion within the witness protection program in corruption cases and the limits of the witness's obligations, in the event when requesting for protection is approved.

Types of Legal Protection for Witnesses in Corruption Cases in the Saudi Law

In view of the vital role played by the testimony or witness in detecting and combating corruption crimes, the Saudi Arabia issued a new law for the protection of whistleblowers, witnesses, experts and victims, by Royal Decree No. (M/148) dated 8/8/1445 AH, and since there is a potential threat to those who dare to reporting or witnessing the commission of these crimes, the low dealt with the types and forms of protection provided to them, and this research tries to answer a key question, which is: What types of protections does the Saudi low guarantee to witnesses in corruption cases? This is done by using the descriptive , analytical research methodology, by characterizing and extrapolating the types of protection, and analyzing the texts of the low to identify the types and forms of protection contained therein. The study reached several results, the most important of which are: the interest of the Saudi regulator in protecting witnesses in this type of cases to provide the necessary guarantees for the protection of human rights, as it enacted a set of security, judicial, functional and social guarantees to protect the witness, and organized a number of new measures, including concealing the witness's identity and personal data, not attending him during the trial, and sufficiency, for example, with recordings without the possibility of discussing him.

Strengthening corporate governance and financial compliance: Enhancing accountability and transparency

In today's complex business landscape, robust corporate governance and financial compliance are essential for maintaining organizational integrity, accountability, and transparency. This review examines the key components and strategies necessary to enhance these frameworks, ensuring sustainable success and stakeholder trust. Corporate governance encompasses regulatory compliance, risk management, ethical conduct, and stakeholder engagement. Adherence to laws and regulations, such as the Sarbanes-Oxley Act (SOX) and the General Data Protection Regulation (GDPR), is foundational in minimizing legal risks and safeguarding reputation. Effective risk management involves identifying, assessing, and mitigating potential threats to an organization’s financial health and operational integrity through strong internal controls and regular audits. Promoting ethical conduct within organizations is crucial for maintaining trust and reputation. Establishing codes of conduct, ethical guidelines, and whistleblower protections fosters a culture of integrity. Transparent communication and stakeholder engagement ensure that organizational activities align with stakeholder interests and expectations. Enhancing accountability and transparency involves several key strategies. Strong board oversight and independence, characterized by diverse and skilled board members, ensure balanced and objective decision-making. Regular internal and external audits verify financial accuracy and compliance, identifying areas for improvement. Leveraging technology and data analytics is pivotal in modern compliance efforts. Technologies like blockchain, artificial intelligence (AI), and machine learning automate processes, improve accuracy, and provide real-time insights into financial performance and risk management. Transparent regulatory reporting and disclosure practices, adhering to standards such as the International Financial Reporting Standards (IFRS), further enhance stakeholder trust. Continuous training and education for employees and board members on corporate governance principles, regulatory requirements, and ethical standards are vital for fostering a culture of compliance and accountability. Strengthening corporate governance and financial compliance is fundamental for enhancing accountability and transparency. By adopting comprehensive regulatory frameworks, leveraging technology, and promoting ethical conduct, organizations can build trust, mitigate risks, and ensure sustainable growth in a dynamic business environment. Keywords: Corporate Governance, Global Corporations, Harmonization.

Reforming Corporate Compliance Systems in China Under the New Company Law: Lessons from The United States and Japan

This article investigates the construction of an ideal compliance system under China’s new Company Law through a comparative legal analysis. It begins by identifying the existing challenges in China’s compliance framework, particularly the historical dominance of shareholder primacy and the uneven distribution of responsibilities under the previous Company Law. These issues have hindered the development of an effective compliance system, necessitating a reevaluation of corporate governance principles in China. The comparative analysis examines the compliance systems in the United States and Japan, focusing on the frameworks and key elements such as fiduciary duties and the application of the business judgment rule. The study highlights significant differences in how these jurisdictions handle compliance, providing insights into potential improvements for China’s system. This section underscores the importance of adapting international best practices to local contexts to enhance the effectiveness of corporate compliance in China. Finally, the article proposes a dual-level compliance concept tailored to China’s unique legal and corporate environment, integrating both private and public interests. It outlines specific compliance duties for directors, supervisors, and other compliance personnel, emphasizing the need for robust information transmission, whistleblower protections, and temporary management systems. The conclusion calls for a comprehensive and flexible compliance framework that not only ensures corporate profitability but also promotes broader societal welfare, aligning with the evolving goals of corporate governance in China. Keywords: Compliance System, Corporate Governance, Fiduciary Duties, Business Judgment Rule, New Company Law

Теоретико-правовые основы информирования о фактах коррупции: сравнительно-правовое исследование

The anti-corruption policy of a number of states testifies to systematic activities aimed at combating corruption. The analysis of the legislation of the Russian Federation showed that, despite the active formation of a legal and organizational framework that allows citizens to interact with state authorities and local governments in the field of anti-corruption, many issues have not yet been resolved, for example, in the case of protection of persons informing about facts of corruption. A study of the experience of foreign countries has shown that most countries are moving away from a staged approach to whistleblower protection to separate legislation covering various aspects of such protection. Finally, the authors conclude that the issues of protecting of persons who report on corruption cases and incentive measures (for example, payment of remuneration) will help to improve the efficiency of such activity.

Institute of anti-corruption authorized state body of government and local government bodies: features of the legal regulation

The article analyzes the provisions of the Law of Ukraine “On the Prevention of Corruption”, the Model Regulation “On the Authorized Unit (Person) on Prevention and Detection of Corruption” and other specialized legislation from the point of view of regulating the activities of the anti- corruption officer of state authorities and local self-government bodies. The complex of measures to prevent and detect corruption, which are entrusted to the authorized persons in the implementation of their activities in state bodies, local self-government bodies, state enterprises, institutions, and organizations, has been studied. It was established that the anti-corruption commissioner exercises control over compliance with anti-corruption legislation in the relevant body, its territorial (inter-regional) bodies and legal entities belonging to the sphere of management of the relevant body through cooperation with the management, employees and other authorized bodies (persons) in accordance with the current legislation. It was found that in the current legislation of Ukraine there are two institutions of anti-corruption commissioners, different in terms of legal regulation, but unified in terms of the purpose of their activity. Namely, the first institute provides for the formation (definition) of authorized divisions (authorized persons) on issues of prevention and detection of corruption, in particular, at enterprises, institutions and organizations belonging to the sphere of management of a state body and regulates its activities, and the second institute of anti-corruption officers , specifically for legal entities whose anti-corruption programs are approved in accordance with the Law. It is emphasized that the fulfillment of a number of tasks by the authorized person is related to direct interaction with the management of the state authority or local self-government body, including on the issues of conflict of interest settlement, whistleblower protection, bringing guilty persons to disciplinary responsibility for violating the requirements of anti-corruption legislation, informing about the facts of committing such violations, managing corruption risks.

Ombudsman Dalam Peningkatan Transparansi dan Akuntabilitas Pelayanan Publik

This study discusses how the ombudsman increases transparency and accountability of public services, where the ombudsman is an institution that has the authority to oversee the implementation of public services organized by the government of State Enterprises, Regions, Private Bodies, or individuals given the task of organizing public services where the budget in its implementation comes from state finances, This research uses a qualitative method where data sources are obtained from literature sources (Literature Study) where the data obtained is analyzed and summarized and written descriptively, so that the results obtained that what the ombudsman does in increasing transparency and accountability of public services is to improve the quality of settlement of public reports, Increase Access to Public Service Complaints, Prevention of Maladministration, Acceleration and Organizational Transformation and Efforts to Expand Cooperation. The activities carried out are efforts to make public services better, transparent, and accountable. Accountable and in the last five years, public participation has increased, this indicates that the increase, this indicates that that the ombudsman institution has the trust of the community to solve public service problems and can solve public service problems and can affect changes in public services from the recommendations of the results of the Ombudsman examination. Public services from the recommendations of the results of the Ombudsman examination, but the first concern is how the ombudsman can be strengthened with the need for strengthened by the need for sanctions, where sanctions are needed to increase compliance of public institutions to implement to increase the compliance of public institutions in order to implement all the results of the ombudsman examination, both in corrective actions and recommendations. Secondly, there needs to be protection and security for victims or whistleblowers so that they can be protected from potential threats. Protection and security for victims or whistleblowers so that they can be protected from potential threats both from physical and administrative threats that can be or administrative threats that can have an impact on careers, jobs and businesses.

Enhancing Whistleblower Protection Against Corruption Based on Addressing Inadequacies and Enhancing Digital Technology Applications in Vietnam

Enhancing Whistleblower Protection Against Corruption Based on Addressing Inadequacies and Enhancing Digital Technology Applications in Vietnam

Factors influencing the intention of financial managers to conduct whistleblowing action (A study on the Government of Kotamobagu City)

This study aims to analyze the factors influencing the intention of financial managers to engage in whistleblowing within the Kotamobagu City Government. Using an associative quantitative research method, data were collected via questionnaires. The population for this study comprises financial managers within the Kotamobagu City Government. Data analysis was conducted using partial least squares (PLS) to determine the influence of each variable on the intention on whistleblowing. The results indicate that whistleblower protection, ethical judgment, and organizational commitment have a positive and significant impact on the intention of financial managers to engage in whistleblowing. Conversely, ethical climate, locus of control, level of seriousness of wrongdoing, and status of wrongdoer do not show significant effects. The variables of gender, age, and tenure also do not significantly influence whistleblowing intentions. These findings suggest that adequate protection for whistleblowers, good ethical judgment, and strong organizational commitment can encourage financial managers to report illegal or unethical actions. This study is expected to contribute to the development of government policies and organizational practices that support a conducive environment for whistleblowing and provide protection for whistleblowers.

Strengthening Law Enforcement to Address White-Collar Financial Crime in South Africa's Private Sector

With the government's focus on combatting public sector corruption and violent crime, the plight of white-collar financial crime in the private sector is of subordinate priority. This contribution seeks to explore means to enhance the capacity of law enforcement agencies to combat white-collar financial crime in the private sector. We clarify the salient terminology and give an overview of the role of financial sector regulators in financial crime prevention in South Africa, focussing on the Financial Sector Regulation Act 9 of 2017. Financial sector regulators have an important role to play against financial crime, though they are dependent on the criminal justice system to protect the financial sector against criminals. This section is followed by an overview of the role and functions of the South African Police Service, the National Prosecuting Authority, and the court system. We identify difficulties which may hinder the prosecution of white-collar financial crime. First, there is a tendency that companies do not investigate conduct that may amount to white-collar financial crime, and otherwise do not report such incidents. Second, there is a need for a specialised and independent law enforcement agency to attend to serious white-collar financial crime. There is also a skills shortage in the National Prosecuting Authority relative to the intricacies of white-collar financial crime. As remedial measures, companies ought to apply the corporate governance principles of King IV more robustly. Artificial intelligence can also be utilised to prevent white-collar financial crimes committed in cyberspace. Private sector agencies should be vested with a more comprehensive duty to report white-collar financial crime to the authorities, and the protection and scope of whistle-blowers should be increased. We propose the introduction of Deferred Prosecution Agreements, as well as cooperation between the State and the private sector, to weaken capacity constraints in the prosecution process.

Legal Protection of the Whistleblower. The Possible Consequences of Shifting Public Administrative Duties to the Individuals

The European Parliament and the Council (EU) on October 23, 2019 adopted Directive 2019/1937 on the protection of persons reporting violations of EU law. It aims to improve the enforcement of EU laws and policies by increasing the ability to effectively detect violations of the regulations. The means to achieve this goal is to guarantee the protection of individuals who, because of their work (sensu largo), have information that proves a violation of EU law and is thus harmful to the public interest, and report these violations or disclose them to the public (whistleblowers). What is more, the Directive shifts public administration duties to the individuals. The article is an attempt to answer the question of whether the regulation of the protection of whistleblowers finds legal and social justification as well as to indicate the benefits and risks of granting whistleblowers special legal protection. The article ends with an assessment of the importance and implementability of the discussed regulation at both the social and economic levels.

The Effects of Financial Rewards and Penalties on Tax Evasion and Whistleblowing Intentions in Accra, Ghana

The study investigates the influence of financial rewards and penalties on individuals’ intentions to report tax evasion. The research, involving 402 respondents in Ghana’s Accra Metropolitan District, uses regression analyses and statistical mediation to analyze cross-sectional survey data. Ghana’s Whistleblower Act of 2006 and the Revenue Administration Act of 2016 establish penalties for tax offenses and mechanisms to encourage truthful reporting. While the Act provides protections for whistleblowers, it faces hurdles such as a lack of confidence and cultural reluctance. The findings show that financial rewards have a limited impact on whistleblowing and tax evasion intentions, while penalties have a significant influence. This supports the deterrence theory of punishment, suggesting that individuals are deterred from engaging in illegal behavior when threatened with punishment. The study also highlights the role of financial rewards in shaping whistleblowing intention but suggests a combination of financial rewards and enforceable penalties to encourage whistleblowing and discourage tax evasion. The findings suggest integrating a model incorporating financial reward and penalties into tax laws, making it mandatory for individuals to report tax evasion, with failure resulting in punishment. This model could serve as a deterrent to individuals who would otherwise not report tax evasion activities.

Combating Corporate Fraud in Brazil and the Potential Impact of Bill No. 2581/2023

Objective: This study aims to investigate the regulation and applicability of the whistleblower institute in Brazil, focusing on a critical analysis of existing legislation and examining the potential impact of Bill No. 2581/2023 on promoting an ethical culture in publicly traded corporations. Method: The research employs a logical deductive method to analyze legislative documents and conduct a bibliographic review of specialized literature on law and business ethics. Additionally, it incorporates illustrative case studies, such as the recent Lojas Americanas scandal, to contextualize and deepen the discussion. Results: The analysis reveals significant gaps in the legal protection and incentives for whistleblowers in Brazil, which contribute to an environment where fraudulent practices can persist due to insufficient reporting. The study identifies Bill No. 2581/2023 as a promising legislative initiative that outlines specific measures to protect whistleblowers. The bill is seen as crucial for developing a more ethical organizational culture, aligning Brazil with international anti-corruption practices, and improving the overall business environment. Conclusions: The proposed Bill No. 2581/2023, by addressing the deficiencies in legal protections and incentives for whistleblowers, has the potential to significantly enhance internal control mechanisms within companies, boost investor confidence, and foster a more stable and fair capital market. Effective whistleblower protection is essential for combating corporate fraud and fostering a transparent and ethical business environment in Brazil.

THE IMPORTANCE OF RENEWING THE WHISTLE BLOWER REGULATION FOR CORRUPTION CRIMES IN INDONESIA

The existence of whistleblowers in disclosing corruption plays a very important role considering that corruption is carried out in a very neat and organized manner. Disclosure of corruption by a whistleblower certainly carries huge risks because the testimony given by the whistleblower is detrimental to the corruptor. The role of the whistleblower certainly needs to be provided with adequate legal protection. The purpose of writing this article is to analyze the concept of updating legal protection for whistleblowers in the future.This article was written using normative legal research methods with a statutory approach and a conceptual approach. The results of this research show that comprehensive protection is not only limited to legal protection and special protection that applies during the criminal justice process but also needs to be implemented after the criminal justice process has been completed, and it is necessary to reform institutional whistleblower protection.