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.

中文翻译：

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超越合规：公司治理在制定举报人保护政策中的作用

本研究调查了选择性的良好公司治理实践对公司强制性举报人保护政策制定的影响。使用符合法律要求的编码工具，我们分析了 66 项举报人政策，以评估其全面性以及与最佳实践的一致性。研究结果表明，除了高管性别的多样性外，大多数良好治理实践对全面举报人政策的制定没有重大贡献。结果表明，许多公司采用最低限度合规方法，将强制性举报人政策视为法律要求，而不是对促进举报人保护的真正承诺。本研究借鉴合规理论，强调需要更深入地了解公司治理实践如何影响诚信和组织对举报人保护的承诺。