Content Analysis of Whistleblowing Policies of Nigerian Companies

By reviewing their websites, this paper attempts a descriptive overview of the content of whistleblowing policies of companies quoted on the Nigerian Stock Exchange (NSE) as of May 31, 2023. This is done through a content analysis of the sampled whistle-blowing policies provided on the websites. Out of the sixty-five company websites examined, only nineteen or barely a third had provision for whistleblowing, of this number, twelve companies provided their whistle-blowing policies.

本研究通过梳理企业官方网站公开信息，对截至2023年5月31日在尼日利亚证券交易所（Nigerian Stock Exchange, NSE）上市的公司的举报政策内容开展描述性综述。研究采用内容分析法，对抽样选取的官网公开举报政策文本进行分析。在本次考察的65家公司官网中，仅19家（占比不足三分之一）设置了举报相关条款，其中仅有12家公开了正式的举报政策文件。