search query: @indexterm WHISTLEBLOWING / total: 18
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| Author: | Hassink, H. Vries, M. de Bollen, L. |
| Title: | A content analysis of whistleblowing policies of leading European companies |
| Journal: | Journal of Business Ethics
2007 : SEP (III), VOL. 75:1, p. 25-44 |
| Index terms: | business ethics corporate governance whistleblowing |
| Language: | eng |
| Abstract: | Encouraged by the U.S. Sarbanes-Oxley Act in 2002 and other national corporate governance codes, whistleblowing policies in company level have been introduced recently in increasing pace. This article examines the contents of whistleblowing policies, and parts of corporate codes of conduct and ethics, describing such policies of 59 big European companies. An exploratory framework is constructed by classifying the contents in seven categories. The study reveals that general contents frequently found were applicability to all employees, a group-wide scope and an authorative tone. |
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