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Article
Publication date: 23 November 2020

EU whistleblowing rules to change in favor of whistleblowers

Alja Poler De Zwart

To describe the new EU Whistleblowing Directive and its implications.

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Abstract

Purpose

To describe the new EU Whistleblowing Directive and its implications.

Design/methodology/approach

Describes organizations to which the Directive applies, the scope of reportable whistleblowing concerns, whistleblowers’ reporting channels and mechanisms, whistleblower protections, how organizations should respond to whistleblower reports and how organizations should prepare for the new rules.

Findings

The new Directive will require Member States to create rules for organizations with more than 50 workers, will mandate such organizations to implement whistleblowing hotlines for reporting a broad range of EU law violations, and will contain minimum standards on how to respond to and handle any concerns raised by whistleblowers.

Practical implications

Organizations in the EU can and should start taking initial steps to prepare for the new rules as soon as possible. There will likely be some differences among whistleblower rules in individual EU Member States.

Originality/value

Practical guidance from experienced corporate, technology, media, telecommunications and compliance lawyer.

Details

Journal of Investment Compliance, vol. 21 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/JOIC-08-2020-0015
ISSN: 1528-5812

Keywords

  • European Union (EU)
  • Whistleblowing Directive
  • Whistleblowing reporting channels and mechanisms
  • Reportable whistleblowing concerns
  • Whistleblower protections
  • Retaliation

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Article
Publication date: 6 May 2020

An exploratory empirical study of whistleblowing and whistleblowers

Maria Krambia-Kapardis

The purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light…

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Abstract

Purpose

The purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light some illegal or unethical behaviour that otherwise would remain in the shadows.

Design/methodology/approach

Having identified whistleblowing correlation, a survey was carried out in Cyprus of actual whistleblowers and could-have-been whistleblowers.

Findings

Males between 46 and55 years of age, regardless of whether they have dependents or hold senior positions in organizations are significantly more likely to blow the whistle. However, could-have-been whistleblowers did not go ahead because they felt that the authorities would not act on their information.

Research limitations/implications

Because of the sensitive nature of the research topic and the fact that only whistleblowers or intended whistleblowers could participate in the study, the sample size is limited as a result. This, in turn, limits both the number of respondents in each category (actual and intended) as well as constrains the statistical analysis that could be carried out on the data.

Practical implications

It remains to be seen whether EU Member States shall implement the European Directive 2019/1937 on the protection of persons who report breaches of Union Law, in its entirety by the due date, namely December 2021.

Originality/value

This study provides a literature review of whistleblowing and reports an original survey against the backdrop of the European Directive.

Details

Journal of Financial Crime, vol. 27 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/JFC-03-2020-0042
ISSN: 1359-0790

Keywords

  • Whistleblowing
  • European Directive
  • Profile of Whistleblowers

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Book part
Publication date: 30 March 2020

Worker and Organisational Protection: The Future of Whistleblowing in the Gig Economy

Catherine Hobby

Employment law recognised the value of whistleblowing with the enactment of the Public Interest Disclosure Act 1998, protecting a ‘worker’ against dismissal and…

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Abstract

Employment law recognised the value of whistleblowing with the enactment of the Public Interest Disclosure Act 1998, protecting a ‘worker’ against dismissal and victimisation. Whistleblowers are particularly vulnerable in the gig economy as they may fall outside the statutory definition of ‘worker’ for the purposes of the whistleblowing legislation. This makes a study of whistleblowing in the gig economy pertinent. This chapter explores the statutory definition of ‘worker’ with regard to the current whistleblowing provisions and considers the barriers it presents for gig workers. Judicial interpretation of the definition is examined through an analysis of recent case law that shows much inconsistency and a conflict of judicial approach. The resulting blurred boundaries of the legal term leave a gig worker uncertain as to the level of their protection for blowing the whistle. The need for reform to protect individuals in a wide range of working relationships is clear. It is argued that the new EU Whistleblowing Directive, in protecting ‘work-related activity’, provides better protection for all whistleblowers. The role of human rights in extending the status of work is also advanced. Finally, the implications of developments in this area for key stakeholders in the gig economy are considered highlighting the importance of creative new approaches to give voice to all workers.

Details

Conflict and Shifting Boundaries in the Gig Economy: An Interdisciplinary Analysis
Type: Book
DOI: https://doi.org/10.1108/978-1-83867-603-220201009
ISBN: 978-1-83867-604-9

Keywords

  • Whistleblowing
  • worker
  • gig work
  • Whistleblowing Directive
  • human rights

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Book part
Publication date: 30 March 2020

Index

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Conflict and Shifting Boundaries in the Gig Economy: An Interdisciplinary Analysis
Type: Book
DOI: https://doi.org/10.1108/978-1-83867-603-220201015
ISBN: 978-1-83867-604-9

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Book part
Publication date: 30 March 2020

Understanding Conflict and Shifting Boundaries in the Gig Economy Through the Dynamic Structural Model

Rebecca Page-Tickell and Elaine Yerby

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Abstract

Details

Conflict and Shifting Boundaries in the Gig Economy: An Interdisciplinary Analysis
Type: Book
DOI: https://doi.org/10.1108/978-1-83867-603-220201002
ISBN: 978-1-83867-604-9

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Article
Publication date: 22 February 2020

Power distance culture and whistleblowing intentions: the moderating effect of gender

Albert Puni and Sam Kris Hilton

The purpose of this paper is to investigate the effect of power distance culture (PDC) on whistleblowing intentions (WI) by examining the moderating effect of gender on…

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Abstract

Purpose

The purpose of this paper is to investigate the effect of power distance culture (PDC) on whistleblowing intentions (WI) by examining the moderating effect of gender on the causal relationships.

Design/methodology/approach

The study used descriptive and cross-sectional survey design. Data were obtained from 300 employees of the selected organizations in Ghana and analyzed by using descriptive statistics, correlational and hierarchical regression techniques.

Findings

The results indicate that there is a significant relationship between PDC and WI, and such relationship is moderated by gender. The study also revealed that high PDC is the prevailing culture in the organizations surveyed, indicating low tendency of reporting corporate wrongdoing. However, the result of the moderation analysis indicates being a female worker in a PDC has a stronger influence on WI than being a male. Additionally, whistleblowers are likely to report their coworkers than leaders in high PDC organizations, but they are rather likely to report their leaders than coworkers in low PDC organizations.

Originality/value

This paper makes a significant contribution to the existing whistleblowing literature by establishing how gender moderates the influence of organizational culture on whistleblowing and recommends how to improve organizational ethos to facilitate whistleblowing in high-power distance societies.

Details

International Journal of Ethics and Systems, vol. 36 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/IJOES-10-2019-0163
ISSN: 2514-9369

Keywords

  • Gender
  • Power distance culture
  • Whistleblowing intentions

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Article
Publication date: 21 September 2020

The mediating role of trust in leader in the relations of ethical leadership and distributive justice on internal whistleblowing: a study on Turkish banking sector

Lütfihak Alpkan, Melisa Karabay, İrge Şener, Meral Elçi and Bora Yıldız

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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

Originality/value

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.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/K-05-2020-0268
ISSN: 0368-492X

Keywords

  • Organizational justice
  • Banking sector
  • Trust in leader
  • Ethical leadership
  • Whistle-blowing intention
  • Whistleblowing intention

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Article
Publication date: 8 July 2014

Enhancing effectiveness of anti-money laundering laws through whistleblowing

Peter Yeoh

The purpose of this paper is to review inadequacies of anti-money laundering (AML) and whistleblowing laws particularly in the UK financial services sector and suggest…

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Abstract

Purpose

The purpose of this paper is to review inadequacies of anti-money laundering (AML) and whistleblowing laws particularly in the UK financial services sector and suggest various reforms initiatives.

Design/methodology/approach

The article relies extensively on secondary data analysis including extensive literature review, analysis of applicable cases and evaluation of current whistleblowing and AML laws.

Findings

The preponderance of defensive reporting particularly in the financial services sector appears to blunt the effectiveness of AML laws in the UK. Working adults generally are unaware or unfamiliar with whistleblowing laws, whereas the laws themselves are also deficient in some ways even though they have been adopted and adapted in various other jurisdictions because of its perceived comprehensiveness. Preliminary indications from money laundering scandals demonstrate how and why early disclosures of wrongdoings through whistleblowing might have helped to reduce the magnitude of the adverse consequences and hence the importance of whistleblowing in the fight against money laundering.

Originality/value

This article provides the argument that while money laundering is perpetuated by hard-core criminals, it could be aided along by others motivated by profits in the financial system and that those closes to the process and in particular workers when encountering such activities should be encouraged to report these via appropriate channels. This together with further revamping of the suspicious activity reports procedures required under AML laws is argued to be able to contribute to the reduction of defensive reporting thereby enabling enforcement agencies to have more effective focus on remedial actions.

Details

Journal of Money Laundering Control, vol. 17 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/JMLC-06-2013-0020
ISSN: 1368-5201

Keywords

  • Whistleblowing
  • Financial services
  • Money laundering
  • Anti-money laundering
  • Whistleblowers

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Article
Publication date: 4 November 2014

Whistleblowing: motivations, corporate self-regulation, and the law

Peter Yeoh

The purpose of this paper was to investigate the motivation behind whistleblowing, the tussle between internal and external whistleblowing and the extent whistleblowing…

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Abstract

Purpose

The purpose of this paper was to investigate the motivation behind whistleblowing, the tussle between internal and external whistleblowing and the extent whistleblowing laws in the UK and the USA are able to provide protection to whistleblowers. While employees need to be protected against unfair retaliations for making legitimate disclosure, employers seek to prevent irreparable damage from abusive disclosure of sensitive corporate information.

Design/methodology/approach

A mix of legal examination and case study analysis of recent whistleblowing cases in the financial services sector is used in this study. It ergo relies mainly on primary data from recent applicable legislations and secondary data available in the public domain, journal articles, media reports and related academic texts.

Findings

The study’s findings and analysis suggest that whistleblowing law in the UK, namely, the Public Interest Disclosure Act 1998 appears unable to promote effective whistleblowing awareness among working adults and adequate protection to whistleblowers. The situation is broadly similar in the USA with reports of serious employer retaliations though bounty awards available there have brought some relief to whistleblowers. Consequently, whistleblowing to help safeguard public interest is not appropriately encouraged and protected, suggesting the need for further reform initiatives.

Research limitations/implications

The research mitigates the limits of primary secondary data analysis through triangulation of different sources of data and from the use of different perspectives. This paper suggests that whistleblowing laws in the UK and the USA, while assuring protection for workers for reporting wrongdoings internally or externally to prescribed regulatory agencies, can in theory help the early detection of corporate wrongdoings like those witnessed in the 2007 global financial crisis as employees are likely to first witness such activities. In practice, because of fear of employer reprisals and other social and economic costs, whistleblowers frequently hesitated until way too late. The findings suggest that business corporations missed such occasions to beef up their internal controls and demonstration of their commitment to ethical governance; and ergo would need to address such issues more effectively.

Originality/value

The paper contributes insights from a combined corporate management and legal analysis perspective. It suggests that this type of approach and analysis of whistleblowing would be helpful to employers, employees, policymakers and regulators, as whistleblowing is a complex process involving not just the law, but social, psychological and economic considerations. The paper, by providing further insights on the motivations behind whistleblowing including other considerations as well as the impact of current whistleblowing laws in the UK and the USA, supports earlier suggestions on the lack of whistleblowing contributions to various current financial scandals until way too late and the need to review these laws and current internal corporate controls reporting practices.

Details

International Journal of Law and Management, vol. 56 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/IJLMA-06-2013-0027
ISSN: 1754-243X

Keywords

  • Whistleblowers
  • Employer retaliations
  • PIDA
  • Sarbanes–Oxley act
  • Whistleblowing
  • Worker victimisations

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Book part
Publication date: 16 October 2020

A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States

Dina Clark, Teng-Shih Wang, Mike Shapeero, A. Blair Staley, Natalia Ermasova and Mark Usry

This chapter explores cultural factors that influence the propensity to blow-the-whistle in China, Taiwan, Russia, and the United States. This study found that culture and…

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Abstract

This chapter explores cultural factors that influence the propensity to blow-the-whistle in China, Taiwan, Russia, and the United States. This study found that culture and traditions have strong impact on the propensity of whistleblowing. This research analyzed 1,541 working adults in China, Taiwan, Russia, and the United States. Statistical analysis of self-developed questionnaires reveal that: (a) Americans have a greater disposition to engage in whistleblowing than Chinese, Taiwanese, and Russian; (b) Americans have a smallest level of fear of retaliation to whistleblowers than Chinese, Taiwanese, and Russian; (c) the intention of Chinese, American, and Taiwanese to whistle-blow is influenced to a greater degree by position of wrongdoers than that of Russian; and (d) guanxi (personal relationships or networks) has a greater effect on the propensity to whistle-blow for Chinese and Taiwanese than for Americans and Russian. Auditors and managers need to be aware that employees in different cultures respond differently to factors that influence whistleblowing activities. The results of this study will help auditors and managers better assess risk and the effectiveness of internal controls and ethical standards.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1108/S1574-076520200000023008
ISBN: 978-1-83867-669-8

Keywords

  • Whistleblowing
  • cultural factors
  • guanxi
  • internal controls
  • ethical standards
  • business ethics

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