UNDERSTANDING WHISTLEBLOWER PROTECTION LAWS, PRACTICES, TRENDS AND KEY IMPLEMENTATION CONSIDERATIONS

When people report or disclose information about wrongdoing in the public interest, they are often called whistleblowers. Whistleblowers play a valuable role in uncovering financial wrongdoing, economic crimes and corruption, and whistleblower protection laws are necessary to support a speak-up culture in the public interest. The information can help employers, regulators, law enforcement and the wider public to learn about wrongdoing, help prevent serious harm and stop it from happening in the future. This Report has been developed to provide accountancy professionals, professional accountancy organizations (PAOs), relevant authorities and policymakers globally with information and knowledge related to the following:

• The role of whistleblowers and how they can help address some of the most serious issues facing society.
• Current issues in the adoption and implementation of whistleblower protection legislation.
• Key policy considerations to help ensure that local frameworks are fit for purpose.

Research consistently confirms workplace whistleblowing to be one of the most effective ways to detect wrongdoing; however, it also demonstrates that people give up after one or two attempts.1 There are institutional, cultural and social barriers to reporting wrongdoing.2 These barriers can be reinforced through public exposure that focuses on scandals or tragedies where the information disclosed has not been heeded, or a whistleblower has suffered personally and professionally.

Despite this, people all over the world continue to try to speak up in the public interest, and greater numbers of people would likely come forward given the right circumstances. In recent years, there has been a proliferation of laws to protect whistleblowers. More resources are available to support employers and institutions in developing systems and practices to help people speak up safely. It is important to recognize that, although the value of a speak-up culture in organizations and institutions lies in its ability to bring potential compliance issues to the attention of management who must then ensure that each issue is effectively addressed,4 the scope of information that falls within whistleblower protections is wide and not limited to compliance issues.

While the progress made is encouraging, whistleblower laws globally have generally fallen short in terms of their effectiveness, as detailed in a 2021 research report from the International Bar Association and the Government Accountability Project, Are Whistleblowing Laws Working? A Global Study of Whistleblower Protection Litigation (the IBA-GAP report).