@article{skoczylastworek2026effectiveness,
  title = {The Effectiveness of Whistleblowing in Reducing Corruption:  The Case of EU and Poland},
  author = {Agnieszka SKOCZYLAS-TWOREK},
  year = 2026,
  url = {https://ibimapublishing.com/p-articles/47PublicAdm/2026/4725626/},
  journal = {Communications of International Proceedings},
  volume = 2026 (10),
  doi = doi.org/10.5171/2026.4725626,
  abstract = {The aim of this publication is to assess the use of whistleblowing as a tool for reporting corrupt practices in selected Polish businesses entities. In addition, an analysis was carried out of the Corruption Perceptions Index in European Union member states in order to identify potential relationships between the organizational measures implemented and trends in this index. The research methodology employed was based on quantitative and qualitative analysis. The research methodology employed was based on quantitative and qualitative analysis. Using information disclosed by the entities under study in their reports and statements, the degree of implementation of whistleblowing systems was assessed, with particular emphasis on their focus on reporting and disclosing corrupt practices and their integration with the compliance function. The research findings showed that the entities analyzed do not disclose data enabling an assessment of the extent to which whistleblowing is used to report breaches. Furthermore, the fragmentation of information prevents an assessment of the effectiveness of this tool in reducing corrupt practices. A lack of transparency, consistency and comparability of data published in activity reports was also identified, which prevents a reliable assessment of the effectiveness of anti-corruption mechanisms, including the role of whistleblowers in disclosing irregularities.
The literature on the subject indicates that whistleblowing is used to report various types of breaches, including violations of the law, internal regulations, organizational standards and ethical norms, as well as acts of a corrupt nature. However, a significant research gap remains in the lack of analyses concerning the actual impact of whistleblowing on reducing corruption. This is primarily due to the insufficient scope of the disclosed information, which could serve as a basis for measuring this phenomenon. The research conducted indicates that organizations declare that they use whistleblowing systems to report corrupt practices. However, the lack of data on the actual number of reports and confirmed breaches makes it impossible to assess the impact of this tool on reducing corruption.},
  keywords = {whistleblowing, fraud, abuse, corruption, compliance},
  note = Article ID: 4725626
}