Whistleblowing : Recent Developments and Implementation Issues

World Bank

World Bank, Washington, DC

关键词: ABUSE;    ABUSES;    ABUSES OF POWER;    ACCOUNTABILITY;    ACCOUNTING;   

RP-ID  :  40855

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

These studies show that while whistleblowing is an important component of the corporategovernance system of an organization, whistle blowers oftenface persecution. In this article reviews legislation thathas been introduced to protect whistleblowers in a number ofcountries. The article also discusses the importance of theright corporate culture and attitudes towards whistleblowing, which are arguably just as important as legislationprotecting whistle blowers. The article then discusses tworeal-life case studies on whistle blowing and concludes withkey implementation issues which should be considered indeveloping a whistle blowing policy.