Yeboah, R., Gerged, A.M. orcid.org/0000-0001-6805-2737, Nasr, M.A. et al. (2 more authors) (2026) Does whistleblowing protection save lives? International evidence from workplace safety outcomes. Journal of Business Ethics. ISSN: 0167-4544
Abstract
Whistleblowing protection is typically examined as a governance mechanism for detecting organisational misconduct, financial fraud, and regulatory violations. Its broader ethical function in enabling employee voice and preventing operational harm remains less fully theorised. Drawing on institutional theory, this study conceptualises whistleblowing protection as an ethical infrastructure through which regulative, normative, and cultural-cognitive institutions shape employees’ willingness to raise concerns about organisational risk. We argue that effective whistleblowing protection converts ethical awareness into organisational action by reducing the personal costs of speaking up, strengthening the credibility of internal escalation, and enabling firms to identify and correct unsafe practices before harm materialises. Using a global panel of 18,303 firm-year observations from 60 countries between 2003 and 2023, we examine the association between whistleblowing protection and workplace safety outcomes. The analysis combines firm fixed-effects models with Lewbel instrumental-variable estimation, entropy balancing, coefficient stability tests, and a difference-in-differences design exploiting the regulatory shock of the U.S. Dodd-Frank Act. The results show that stronger whistleblowing protection is associated with significantly lower workplace injury rates, equivalent to an approximately 23% reduction relative to the sample mean. This relationship is strengthened by board-level oversight of ethics and workplace safety and by higher-quality public governance institutions, but weakened in high power distance cultures. By linking whistleblowing protection to employee welfare, this study advances business ethics research by showing that protecting whistleblowers is not merely a compliance mechanism, but a core element of moral governance grounded in stakeholder care, employee dignity, and the prevention of foreseeable harm.
Metadata
| Item Type: | Article |
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| Authors/Creators: |
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| Copyright, Publisher and Additional Information: | © The Author(s) 2026. This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article's Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article's Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this licence, visit http://creativecommons.org/licenses/by/4.0/. |
| Keywords: | Whistleblowing protection; Workplace safety; Ethical governance; Institutional theory; ESG disclosure; Dodd-Frank Act |
| Dates: |
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| Institution: | The University of Sheffield |
| Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
| Date Deposited: | 03 Sep 2026 14:40 |
| Last Modified: | 03 Sep 2026 14:40 |
| Status: | Published online |
| Publisher: | Springer Science and Business Media LLC |
| Refereed: | Yes |
| Identification Number: | 10.1007/s10551-026-06442-1 |
| Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:245093 |
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Licence: CC-BY 4.0

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