Exploring Attitudes towards Whistleblowing in Relation to Sustainable Municipalities

Anastasia Cheliatsidou, Nikolaos Sariannidis, Alexandros Garefalakis, Ioannis Passas () and Konstantinos Spinthiropoulos
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Anastasia Cheliatsidou: Department of Organization & Business Administation, University of Westen Macedonia, 501 00 Kozani, Greece
Nikolaos Sariannidis: Department of Accounting and Finance, University of Western Macedonia, 501 00 Kozani, Greece
Alexandros Garefalakis: Department of Business Administration and Tourism, Hellenic Mediterranean University, 714 10 Iraklio, Greece
Ioannis Passas: Department of Business Administration and Tourism, Hellenic Mediterranean University, 714 10 Iraklio, Greece
Konstantinos Spinthiropoulos: Management Science and Technology Department, University of Western Macedonia, 501 00 Kozani, Greece

Administrative Sciences, 2023, vol. 13, issue 9, 1-16

Abstract: There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN sustainable development goals (SDG 16, reducing corruption) for transparency and accountability in public sector entities. The purpose of this study is to explore the attitudes of public servants in Greek municipalities before and after the introduction of the “EU Directive on Whistleblowing”. In particular, we investigate how the political, legal, organizational, and cultural environment within which Greek municipalities operate shapes negative employee attitudes toward whistleblowing. Primary data was collected through in-depth interviews with municipal employees from 2020 to 2023 before and after the incorporation of the “EU Directive on Whistleblowing” into the Greek legal system. Our findings indicate that municipal employees are skeptical and have negative attitudes toward whistleblowing, even if they have witnessed wrongdoing, mainly due to: perceived low protection by the law; limited trust in authorities; absence of an ethical climate; inadequate whistleblowing education; fear of retaliation and social isolation; and concerns that reported crimes will remain unpunished. Important information is generated through this study that can inform practice in relation to political and sociocultural dynamics, and particularly key determinants that negatively influence and undermine the efficiency of the whistleblowing process in certain cultural and organizational contexts. The implications of our findings for regulators, researchers and government authorities are also presented. This study supports the position that whistleblowing is closely related to sustainability as a transparency-promoting mechanism, and should be integrated into strategies in the fight against misconduct, fraud and corruption in public sector entities.

Keywords: whistleblower attitudes; fraud and corruption tolerance; EU directive; whistleblowing; sustainable development goals (SDG 16) (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2023
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