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The practicality of anti-corruption efforts has been debated in development circles since the 1990s (World Bank, 1998). Moving beyond monetary metrics, this paper seeks to contribute to the discussion by assessing whether the cost of anti-corruption measures is proportionate to international concerns about corruption. This study aims to focus on the Namibian “Fishrot” files, an ongoing scandal that involves bribery, tax evasion and cross-border exploitation for access to the country’s fishing grounds. The Fishrot files implicate parties in both Namibia and Iceland, and the case provides insight into why the costs of financial crime and anti-corruption may be unduly borne by the global East. Especially because corruption stands to disrupt political and economic stability in developing countries, an understanding of these costs is essential for preventing further barriers to development.

This study focuses on the case of the Namibian “Fishrot” files to compare the cost of financial crime with the price of fighting it. It incorporates cost-benefit considerations on anti-corruption from political, economic and environmental perspectives.

This paper suggests that an imbalance in the response to corruption in the global East and West stands to damage development progress in countries like Namibia. It encourages a more holistic approach to anti-corruption efforts, one that acknowledges the heightened cost and burden of such efforts in developing countries.

This study provides a broadened perspective for assessing the effectiveness of anti-corruption initiatives, particularly for cases that involve cross-border financial crime between developing and developed countries.

The purpose of this paper is to explore the legislative framework that governs whistleblowing in the UAE.

The paper examines social perceptions and practical challenges related to the act of whistleblowing. It focuses on the effectiveness, limitations and implications of the current legal status of whistleblowing in the UAE.

The UAE does not have a unified legal framework that governs whistleblowing and whistleblower protections like in the case of the USA. Therefore, there is an urgent need for comprehensive federal regulations that will apply to all sectors across the entire UAE. Each emirate and economic zone can then model their whistleblowing regulations against the federal law to ensure consistency and uniformity in application. The UAE will also benefit from public awareness and education programs to address the conservative culture that discourages whistleblowing. Most importantly, corporate governance and culture are central to the success of existing laws considering the overreliance on organizations and employees.

The paper provides a robust and analytical discussion of the whistleblowing laws and regulations in the UAE to dissect current practices and implications for future practice.