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Whistleblowing as an emerging norm for optimising corporate governance: Prospects and challenges for implementation
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Abdullah Faraj Al Dossari 
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
Whistleblowing has become a global trend in corporate internal monitoring aimed at effectively increasing transparency and encouraging disclosures to enhance the corporate governance of public companies. This treatise presents a critical analysis of how contemporary whistleblowing frameworks apply to the Saudi capital market and highlights the current stance on whistleblowing encapsulated in the prevailing Saudi legal framework, along with suggestions for improvements that would facilitate the creation of a conducive environment for whistleblowing. A multi-method approach comprising comparative legal analysis and an extensive review of the literature on the underlying legal rationale is employed to examine how different legal frameworks affect the willingness of corporate insiders to report violations internally and externally, thereby enhancing governance practices. The research findings show that for business insiders to be motivated to step forward and make disclosures about corporate misbehaviour, there must be an established, comprehensive legal framework that ensures robust individual rights and protections against potential retaliation.
Keywords: Whistleblowing, Whistle-Blower Protection, Corporate Governance, Corporate Fraud, Market Manipulation, Saudi Capital Market
Authors’ individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.
Declaration of conflicting interests: The Author declares that there is no conflict of interest.
JEL Classification: M10, L00, L67
Received: 19.05.2025
Revised: 24.07.2025; 08.08.2025; 22.09.2025
Accepted: 17.10.2025
Published online: 20.10.2025
How to cite this paper: Al Dossari, A. F. (2025). Whistleblowing as an emerging norm for optimising corporate governance: Prospects and challenges for implementation [Special issue]. Corporate Law & Governance Review, 7(3), 190–201. https://doi.org/10.22495/clgrv7i3sip4
