超越合规：公司治理在制定举报人保护政策中的作用

IF 3.2 2区社会学 Q1 LAW

Regulation & Governance Pub Date : 2025-05-27 DOI:10.1111/rego.70035

Nandana Wasantha Pathiranage, K. N. Thilini Dayarathna, Christine Jubb, Wahed Waheduzzaman

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引用次数: 0

摘要

本研究探讨了选择性良好的公司治理实践对公司强制性举报人保护政策发展的影响。使用符合立法要求的编码工具，我们分析了66项举报人政策，以评估其全面性和与最佳实践的一致性。研究结果表明，除了高管性别多样性外，大多数良好治理实践对制定全面的举报人政策没有显著贡献。结果表明，许多公司采取了最低限度的合规方法，将强制性举报人政策视为法律要求，而不是真正承诺促进举报人保护。利用合规理论，本研究强调需要更深入地了解公司治理实践如何影响举报人保护的完整性和组织承诺。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Beyond Compliance: The Role of Corporate Governance in Shaping Whistleblower Protection Policies

This study investigates the impact of selective good corporate governance practices on the development of mandatory whistleblower protection policies in corporations. Using a coding instrument aligned with legislative requirements, we analyzed 66 whistleblower policies to assess their comprehensiveness and alignment with best practices. The findings reveal that, except for executive gender diversity, most good governance practices do not significantly contribute to the development of comprehensive whistleblower policies. The results suggest that many corporations adopt a minimum compliance approach, treating mandatory whistleblower policies as a legal requirement rather than a genuine commitment to fostering whistleblower protection. Drawing on Compliance Theory, this study highlights the need for a deeper understanding of how corporate governance practices impact the integrity and organizational commitment to whistleblower protection.

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来源期刊

Regulation & Governance Multiple-

CiteScore

7.80

自引率

10.00%

发文量

期刊介绍： Regulation & Governance serves as the leading platform for the study of regulation and governance by political scientists, lawyers, sociologists, historians, criminologists, psychologists, anthropologists, economists and others. Research on regulation and governance, once fragmented across various disciplines and subject areas, has emerged at the cutting edge of paradigmatic change in the social sciences. Through the peer-reviewed journal Regulation & Governance, we seek to advance discussions between various disciplines about regulation and governance, promote the development of new theoretical and empirical understanding, and serve the growing needs of practitioners for a useful academic reference.