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Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this paper is to analyse Turkish legislation which is applicable to work-related whistle-blowing, the conflict between the worker’s right to “blow the whistle” and the obligation to loyalty and confidentiality. The consequences of groundless or deliberate false disclosures are considered. Comparisons are made with international conventions, the COE Recommendation CM/Rec(2014)7 and the Proposed EU Directive on the Protection of Whistleblowers and ECtHR precedents.

In the first part, this paper reviews the definition of whistle-blowing and whistle-blower. The second part outlines the impact of international and EU Law on Turkish legislation. The third part reviews the Turkish legal framework applicable to whistle-blowing.

Whistle-blowing in the public interest is suggested as a tool to combat corruption worldwide. There is no doubt that some whistle-blowers have been beneficial to society. However without democratic structures to take into account the assessment of the quality of the information, the type of the disclosure and the category of the reporting person, there are downsides to excessive whistle-blowing. Therefore, whistle-blowing should be discussed in the context of democratic societies, and a balanced approach should be adopted to ensure the position of not only whistle-blowers but also the people affected by the reports.

The paper offers new insights into the limits of work-related whistle-blowing within the context of freedom of expression and the right of employees and public officials to petition. The protection of whistle-blowers and the consequences of groundless or deliberate false disclosures under Turkish Law from a comparative perspective are considered.

The act of reporting illegal and unethical practices in the workplace has become an increasingly important issue for researchers and organizational management over the past several decades. This study tested a model of whistleblowing in which perceived organizational retaliation and upward communication satisfaction were hypothesized to act as predictors of types of whistleblowing intentions using a representative sample of employees working in Kirklareli, Turkey (n = 1,012). Structural equation modeling indicated that perceptions of upward communication satisfaction were positively associated to blowing the whistle to internal channels like immediate supervisor and upper management and negatively related to staying silent and external whistleblowing. In addition, perceived threat of retaliation from an organization was negatively related to blowing the whistle to internal channels and positively related to staying silent and external whistleblowing. The present study has contributed to our understanding of whistleblowing in a relatively new national context by clarifying its associations with perceived organizational retaliation and communication with management.

This study aims to investigate the content and determinants of the corporate social responsibility (CSR) anti-corruption disclosures (ACDs) of public-listed Indonesian companies using institutional and legitimacy theories.

A content analysis method is used to extract the anti-corruption information in the annual reports. This study uses 40 checklist items developed and used by prior studies to measure the extent of CSR ACD. Univariate and multivariate analyses are applied to examine the determinants of ACD.

The results show that the disclosure level of anti-corruption is considerably satisfactory at 44.9%. The whistle-blowing theme is the most frequently reported. Size of firm and industry type have significant effects on ACD. Surprisingly, the findings show that government ownership has a negative effect on ACD.

The study is limited to one year of observation and is therefore unable to capture changes in the level of disclosure due to policy changes. The results of this study help anti-corruption decision-makers by taking into account the company’s legitimacy and isomorphic factors when formulating ACD policies and efforts that could be made to promote greater disclosure of anti-corruption information.

This study contributes to the discourse of CSR by providing a more comprehensive extent and more determinants of ACD practice in an emerging country from the lens of legitimacy and institutional theories.

In current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners, researchers and other stakeholders. This study aims to identify, prioritize and analyze the interrelationships of determinants of effective WB on the basis of opinion of a medium-sized panel of experts.

It is a cross-sectional descriptive study conducted in the field setting. A self-administered structured questionnaire was used to collect primary data from the respondents. This study follows an interpretive structural modeling (ISM) approach.

This study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d’Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and dependent factor in the model. There are eight linking factors and only one independent factor.

The study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d'Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and no clear-cut dependent factor in the model. There are eight linking factors out of which five have high dependence as well, and there is only one independent factor.

This study has ensued in identification of significant challenging issues in WB and in development of interrelationships to gain insights into priority of these issues. This study uses limited primary data in context of Pakistan; therefore, generalizability of the findings is limited.

This study presents a novel theoretical and conceptual model focused on effective WB. The value of the study on effective WB is highly relevant for today’s complex organizations but incipient in literature. The insights provided by the study have vital importance for corporations to embark on the regime of reforms in CG.

The purpose of this paper is to explain the effect of perceived ethical leadership and perceived distributive justice on internal whistleblowing intention through trust in leader as a mediator.

Following an empirical design, data were collected from 1,296 employees of Turkish financial institutions, located in Istanbul. To test four hypotheses structural equation modelling was applied.

Results reveal that trust in a leader fully mediates the positive effects of both ethical leadership and distributive justice on the internal whistleblowing intention.

This study enhances the understanding of the ethical leadership perception and distributive justice affecting the internal whistleblowing intention in Turkey that is a developing country. Although numerous studies on whistleblowing have been conducted, this study’s originality and contribution lay in the examination of trust in the leader as a missing link between the direct relations.

The purpose of this paper is to take a snapshot of corporate social responsibility (CSR) practices in Turkey by exploring the role of the economy, state and societal culture. It aims to focus on the impact of cultural values on the role stakeholders play in driving corporate behaviour.

The paper is based on a review of existing research into cultural dimensions and attitudes, surveys of corporate disclosures, interviews and cumulative knowledge of economic and social development.

External factors have been major factors driving the emergence of the “CSR” discourse in emerging markets. In the case of Turkey, for example, economic fundamentals and cultural dimensions do not reflect a strong societal influence on corporate behaviour. Drivers for CSR in Turkey will be exogenous and institutional rather than endogenous and cultural.

The paper recommends a stronger role for regulations and law‐enforcement in driving corporate accountability and social performance, also highlighting the importance of international influences.

The originality of the paper is in exhibiting the role of societal culture in shaping business expectations and in arguing for a stronger role for public enforcement and international monitoring. The paper has relevance for regulators and international agencies.

The purpose of this study is to examine how organisations report on the detection and remediation of modern slavery in their operations and supply chains and to understand their approaches to disclosing information in response to modern slavery legislation.

An analysis of secondary data based on the statements is released in response to the 2015 UK Modern Slavery Act by 101 firms in the clothing and textiles sector.

Many firms use the same practices to detect and remediate modern slavery as for other social issues. But the hidden, criminal nature of modern slavery and the involvement of third party labour agencies mean practices need to either be tailored or other more innovative approaches developed, including in collaboration with traditional and non-traditional actors. Although five broad types of disclosure are identified, there is substantial heterogeneity in the statements. It is posited however that firms will converge on a more homogenous set of responses over time.

The study is limited to one industry, responses to UK legislation and the information disclosed by focal firms only. Future research could expand the focus to include other industries, country contexts and stakeholders.

Managers must consider how their own firm’s behaviour contributes to the modern slavery threat, regulates both their stock and non-stock supply chains and ensures modern slavery is elevated from the procurement function to the boardroom. In making disclosures, managers may trade-off the potential competitive gains of transparency against the threat of information leakage and reputational risk should their statements be falsified. The managers should also consider what signals their statements send back up the chain to (sub-)suppliers. Findings also have potential policy implications.

The study expands the authors’ understanding of: modern slavery from a supply chain perspective, e.g. identifying the importance of standard setting and risk avoidance; and, supply chain information disclosure in response to legislative demands. This is the first academic paper to examine the statements produced by organisations in response to the UK Modern Slavery Act.

In the Middle East and North Africa (MENA) region several factors contribute to corruption with a consequence of savings being squandered away and funds withheld from productive investments. This paper aims to argue that Muslim countries have a competitive advantage over the industrialized world in that the Islamic faith is important to the populace, which the west lacks and is trying to replace it with substitutes like for instance moral education in schools.

The paper examines corruption in the light of the Qur'an and Hadith. It looks at related issues and corrupt practices in the industrialised world based on secondary sources and a few primary data.

Moral renovation in Muslim societies appears to be easier to realize than in western societies once its underlying cause, notably poverty, is tackled. Self‐restraint is an absolute prerequisite for a successful fight against corruption. Organizational instruments against corruption can only succeed to eliminate corruption only through political leaders committed to weeding out corruption.

The paper informs educationalists, policy makers, entrepreneurs in the MENA region that Islamic ethics must be the guiding force behind all good economic attitudes.

Turkey is currently a candidate for accession to the European Union (EU), and one of the pre‐conditions is to address corruption. Turkey is also a member of the Council of Europe and subject to the GRECO peer‐review process on corruption. Various quantitative and quantitative surveys rank Turkey as having a continuing corruption problem, while the 2006 GRECO report warned of a lack of progress and proposed major institutional and other reforms. Turkey's political and administrative development, however, may require the EU to understand that addressing corruption in such a context may require different answers from those normally elicited to the usual questions about what is to be done.

The paper synthesizes publicly available information on Turkey's readiness to join the EU, on the basis of its capacity to address corruption.

Turkey's political and administrative development may require the EU to understand that addressing corruption in such a context may require novel answers.

The paper provides a new analysis of the situation in Turkey and has value for researchers, practitioners, and policy makers.

The purpose of this paper is to discuss that in an uncontrolled business environment public companies' resources may be abused to fund other group companies by their management.

The paper has been designed on fraud theory. The theory has been developed on interviews with key management personnel, financial analysis, audit tests and gathering the facts on each step.

The paper concludes that in an uncontrolled financial market, owners, executives and statutory company auditors acting in harmony may break the financial rules, statutory obligations and convert a healthy public company into bankruptcy by means of milking its resources to other group companies on unfeasible projects or on individual pleasures.

Auditors both internal and external should pay attention to intragroup transactions. Companies, partially or wholly owned by the public might be under the influence of owner/executives. Here, it is not only the government interests as tax or social insurance, but also the shareholders' interests are at stake.

Resources are scarce, especially in developing countries. The public's savings must be sourced to feasible projects in trustworthy hands, otherwise public's trust is shaken which will deter potential shareholders to invest in capital markets, and consequently these negative repercussions will affect the whole community.

The case that the paper covers reflects the author's own audit experiences as an ex‐auditor. The names of the companies have been changed but not the essence of events. It is believed that the paper will shed light onto the path of the reader who might be an external or an internal or a statutory auditor or a manager of a company who might be involved in similar situations.