Employee Ethics and Corporate Governance: Evaluating Internal Whistleblowing Mechanisms

Unethical incidents occurring across domestic and international organizational contexts have underscored the vital role of employee ethical behavior in enhancing the integrity and effectiveness of corporate governance. Despite global advancements in enacting protective legislation to encourage ethical conduct and safeguard whistleblowers, Taiwan's regulatory framework in this domain remains relatively underdeveloped. High-profile cases of workplace bullying and the growing prominence of ESG (Environmental, Social, and Governance) standards have amplified public and institutional scrutiny of corporate ethical practices, reinforcing the urgency of strengthening ethical governance mechanisms. This study seeks to address existing gaps in the literature by developing a comprehensive conceptual framework that integrates insights from cognitive-behavioral theory, government-led governance evaluation mechanisms, and internationally recognized measurement instruments. By shifting the analytical lens from a traditionally legalistic focus to an interdisciplinary approach rooted in psychology and the social sciences, the research investigates the complex interplay between employee ethical behavior, the design and implementation of internal whistleblowing systems, and the effectiveness of protection mechanisms. It examines how these elements collectively contribute to the transparency, accountability, and overall ethical climate within organizations. Moreover, this study emphasizes the need for tailored approaches to governance assessment, recognizing that ethical behavior and whistleblowing dynamics may vary significantly across sectors. Such efforts would contribute to the development of more robust institutional frameworks and policy recommendations aimed at fostering a culture of ethical accountability and safeguarding moral conduct in organizational settings. JEL classification numbers: G34, G38, M41, M42, M54.