Evolution of the whistleblowing regime: the UAE model
| Date | 03 September 2024 |
| Pages | 108-124 |
| DOI | https://doi.org/10.1108/JMLC-06-2024-0098 |
| Published date | 03 September 2024 |
| Author | Tatyana Gibbs |
Evolution of the whistleblowing
regime: the UAE model
Tatyana Gibbs
Institute of Advanced Legal Studies, School of Advanced Study,
University of London, London, UK
Abstract
Purpose –This study aims to conceptualizethe UAE’s whistleblowing model by reviewing recentlegislative
updates directed toward removing potential legal deterrents, introducing legal protection and establishing
numerous external whistleblowing channels. The study surveys these initiatives through the prism of the
country’sunique socio-economic and judicialenvironments.
Design/methodology/approach –The study appliesa conceptual approach to probe the potential impact of
the UAE’s legislativeinitiatives on the country’s whistleblowing regimeby connecting the demographic data,
the UAE’slegal and regulatory frameworks, academic literatureand media reports.
Findings –Recent legislative updates to the UAE whistleblowing regime are geared toward removal of
potential legal deterrents, introduction of legal protection and establishment of external whistleblowing
channels for reporting.These constitute the conceptual model of the UAE’s whistleblowing strategy, which is
broad in scope and applicationyet may appear fragmented.
Originality/value –The study merges a comprehensive review of legislative initiatives and regulatory
frameworkwith academic literature to conceptualize theUAE’s whistleblowing model.
Keywords Whistleblowing, Laws, United Arab Emirates, Reporting channels
Paper type Research paper
1. Introduction
Within the last decade, the UAE Government has reinforced its whistleblowing regime. It
enacted several laws granting protection to whistleblowers, with some even incorporatinga
financial reward. It established numerous external channels available to the public to report
violations falling under the competent authorities’jurisdictions. It also removed some legal
deterrents by amending laws that could potentially make a whistleblower criminally liable.
These constitute distinct elements of the UAE’s whistleblowing model grounded in the
country’slegal framework, culture and traditions.
Whistleblowing’s importance is established in theory and practice. It plays an important role
in uncovering illegal and unethical practices in organizations (Vandekerckhove, 2007;Alleyne
and Chandler, 2018;Gholami and Salihu, 2019;Kobzieva et al., 2019;Bondarenko, 2021). It is
an effective mechanism to fight economic crime (Dillen, 2023). Whistleblowing is good foran
organization and the public at large (Quayle, 2021). It is especially relevant for the UAE, as it
aims to establish itself as “one of the best places to live in”(UAE Centennial Plan 2071, 2021).
Despite its importance, whistleblowing is a rare occurrence, including in the UAE. One
explanation is that the cost of reporting wrongdoing is often perceived higher than the
benefits it may yield (Bouville, 2008;Dyck et al., 2010;Devine and Maassarani, 2011;
Garrick and Buck, 2020;Van Portfliet, 2022;Kennyand Fotaki, 2023). In UAE context, Ford
and Braganza (2016) observed: “In the event a whistleblower discloses confidential
information about his employer to any regulatory authorities or even to the Police, not only
The author thanks John Carroll for critical reading of this article.
JMLC
28,1
108
Journalof Money Laundering
Control
Vol.28 No. 1, 2025
pp. 108-124
© Emerald Publishing Limited
1368-5201
DOI 10.1108/JMLC-06-2024-0098
The current issue and full text archive of this journal is available on Emerald Insight at:
https://www.emerald.com/insight/1368-5201.htm
may he be in breach of his employment contract, but he may also be in breach of the law.”
Deterrents to whistleblowing in the UAE thenincluded a potential defamation charge under
the 1987 Penal Code (Gibbs, 2020). However, this legislation was repealed in 2022. The
county’s new penalcode, Federal Law by Decree No. (31) of 2021 Promulgating the Crimes
and Penalties, addressed potential legal liability for defamation as a consequence of
whistleblowing.
Such protection is essential for creating an environment where individuals feel safe to
report wrongdoing. Though established as a concept in the 1970s, whistleblowing as a
practice predates that era. Its benefits were recognized early on (Olesen, 2022). Some date
the first whistleblower protectionstatutes to 7th century England statutes which guaranteed a
reward to individuals taken out of any stolen money they helped uncover (Whistleblower
International, 2024). The reward was used as an incentive to counter the cost of reprisal a
whistleblower might suffer. Today, though “countries around the world are now working to
develop legal regimes to encourage these important disclosures and protect whistleblowers
from retribution,”only a few reward whistleblowers for reporting (Banisar, 2011, 1). In the
absence of international legal standards most jurisdictions’whistleblower protection is
scattered across various pieces of legislation. Hence, most are limited in scope and
application. Only a few countries have adopted comprehensive whistleblowing laws
(Banisar,2011;Chalouat et al., 2019).
The UAE, like most countries, lacks a comprehensive standalone whistleblowing law.
However, several UAE laws and regulations protect whistleblowers (Al-Tawil, 2024).
Within the last few years, the country has introduced numerous legislative initiatives
reflecting its development as well as global changes and trends. These include the
establishment of external whistleblowing channels which guarantee confidentiality and
protection of reportersfrom retaliation. Two offer rewardsif the reporting leads to recovering
proceeds of tax avoidance and fraud as well as public sector corruption. This piecemeal
approach to whistleblower protection –with varying degree, scope and application under
different legislation –may not produce a desired outcome due to their interplay with other
laws (Gibbs, 2020). However,the UAE also recently amended and enacted new laws which
may mitigate this problem,and which overall strengthen its whistleblowing regime.
This study reviews UAE laws, channelsand procedures geared to protect whistleblowers
through the prism of the country’s unique socio-economic and judicial environments. The
short-term impact and dynamics of these legislative changes are observable. The study
probes their impacts in the UAE by bridging the reporteddemographic data, the UAE’s legal
framework and academic literature; and puts forth a conceptual model interpreting the
country’swhistleblowing strategy.
2. UAE background
The UAE has positioned itself as an important economic and political player in the region
and the world. The desire “tomake the UAE the best country in the world”is promulgated in
government goals and policy statements (Abu Dhabi Economic Vision 2030, 2022; Dubai
Industrial Strategy 2030, 2022;UAE Centennial Plan 2071, 2021). The country’s growth is
sustained in part by the influx of an external workforce. As of 2021, expatriates comprised
89% of the country’s population (EDS, 2022). The UAE uses the “guest worker”
employment model to bring foreign workers into the country. This scheme has undergone a
legislative reformation. In 2019, the UAE federaland Dubai Governments enacted “golden”
and “green”visa residency schemes dis-associated from employment contracts. Both allow
individuals to self-sponsor their residency if they meet financial threshold and educational
status criteria.
Journal of Money
Laundering
Control
109
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