Employee whistleblowing: legislative perspectives and public perceptions in the United Arab Emirates (UAE)

Date29 March 2024
Pages1025-1039
DOIhttps://doi.org/10.1108/JMLC-12-2023-0204
Published date29 March 2024
AuthorTareq Na'el Al-Tawil
Employee whistleblowing:
legislative perspectives and public
perceptions in the United Arab
Emirates (UAE)
Tareq Nael Al-Tawil
College of Business Administration, Abu Dhabi University, Abu Dhabi, UAE
Abstract
Purpose The purpose ofthis paper is to explore the legislative frameworkthat governs whistleblowing in
the UAE.
Design/methodology/approach The paper examines social perceptions and practical challenges
related to the act of whistleblowing.It focuses on the effectiveness, limitations and implicationsof the current
legal statusof whistleblowing in the UAE.
Findings The UAE does not have a unif‌ied legal framework that governs whistleblowing and
whistleblower protectionslike inthe case of the USA. Therefore, there is an urgent need for comprehensive
federal regulations thatwill apply to all sectors across the entire UAE. Each emirateand economic zone can
then model their whistleblowingregulations against the federal law to ensure consistency and uniformityin
application. The UAE will also benef‌it from public awareness and education programs to address the
conservative culture that discourageswhistleblowing. Most importantly, corporate governance and culture
are central to the successof existing laws considering the overreliance on organizationsand employees.
Originality/value The paper providesa robust and analytical discussionof the whistleblowing laws and
regulationsin the UAE to dissect current practices and implicationsfor future practice.
Keywords Accountability, Transparency, Terrorism f‌inancing, Money laundering,
Good governance, Employee whistleblowing
Paper type Research paper
Introduction
Employee whistleblowingcontinues to gain signif‌icance in the context of increasing cases of
corporate corruption and scandals.Employee whistleblowing entails the act of an employee
disclosing informationabout unethical, illegal or corrupt practices within an organizationto
an external authority, such as a regulatory body or law enforcement agency (Ballan, 2017).
The practice serves as a mechanism for transparency, accountability and the prevention of
fraudulent practices within organizations. Specif‌ically, whistleblowingallows employees to
identify and expose corruptpractices within organizations. Law enforcement authoritiesuse
information from whistleblowing to conduct further investigations to prosecuteoffending
individuals. Employee whistleblowing can also serve as a deterrent against potential
corruption (Gibbs, 2020). As such, several countries have implemented legal frameworks
and protections to encourage whistleblowing and protect employees who disclose
information about corrupt practices. United Arab Emirates (UAE) is one of the countries
that have establishedlegislative frameworks that govern employeewhistleblowing.
The role of employee whistleblowing is indispensable in the f‌ight against corporate
corruption, but this practice still has inherent challenges. The goal of whistleblowing is to
Employee
whistleblowing
1025
Journalof Money Laundering
Control
Vol.27 No. 6, 2024
pp. 1025-1039
© Emerald Publishing Limited
1368-5201
DOI 10.1108/JMLC-12-2023-0204
The current issue and full text archive of this journal is available on Emerald Insight at:
https://www.emerald.com/insight/1368-5201.htm

Get this document and AI-powered insights with a free trial of vLex and Vincent AI

Get Started for Free

Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

  • Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

  • Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

  • Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

  • Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

vLex

Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

  • Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

  • Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

  • Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

  • Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

vLex

Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

  • Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

  • Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

  • Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

  • Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

vLex

Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

  • Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

  • Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

  • Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

  • Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

vLex

Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

  • Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

  • Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

  • Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

  • Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

vLex

Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant

  • Access comprehensive legal content with no limitations across vLex's unparalleled global legal database

  • Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength

  • Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities

  • Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting

vLex