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.