Whistleblowing: ensure programs are fit for 2026

Enforcement bodies are increasingly coordinating internationally and signalling closer scrutiny of programme effectiveness, privilege handling, and data governance, especially where reports implicate sanctions, ESG, cyber, and AI‑enabled misconduct. We see increased efforts by regulators to convince whistleblowers to report things to them, outside of organizations, so the importance of fostering an internal speak-up culture has never been greater. This article outlines key whistleblowing challenges for multinationals in 2026.

Evolving whistleblowing rules

The importance of robust whistleblowing mechanisms cannot be overstated. They serve as vital tools for uncovering misconduct, ensuring regulatory compliance, and fostering a culture of transparency and accountability.

A robust speak-up culture offers significant benefits to an organization. An individual who trusts that whistleblowing is taken seriously and that whistleblowers are treated well is more likely to report internally first. This means the organization can detect problems early, conduct internal investigations as needed, and resolve issues while maintaining control.

Whistleblower laws and enforcement are tightening across major markets, with broader protections, expectations around avoiding retaliation, and closer scrutiny of investigation quality. For example:

• Japan’s new whistleblowing law, enacted during 2025, criminalises retaliation and clarifies prohibitions on attempting to identify whistleblowers and obstructing whistleblowing. It also grants new powers to authorities to police the new regime. The new regime comes into force this year and will require companies to check, and revamp if necessary, internal reporting systems, prohibit “whistleblower searches,” and adopt well-documented, independent investigation procedures.
• In the UAE, regulated entities have been required to comply with new whistleblower protection regulations since May 2025, with many businesses already assessing and implementing systems and controls as a result.
• The Netherlands has expanded guidance on internal investigations and privilege filtering, with further whistleblower legislative adjustments expected in 2026.
• In the UK, enforcement agencies are advocating for incentives, which would likely increase report volumes – the outcome of a government review is expected shortly.
• Existing U.S. programs continue to issue massive awards.

With stronger legal protections and more robust whistleblowing mechanisms in place, companies can expect an increase in whistleblowing activity and complaints about how whistleblowers are treated. Employees and other stakeholders will be more likely to report misconduct, knowing that their identities will be protected and that they will be safeguarded against retaliation. Some may try to abuse whistleblower protections during termination procedures. Companies need well-defined processes for handling and investigating whistleblower reports promptly and effectively. Such processes should be audited regularly to ensure they are working as intended.

Inconsistent rules across borders

A key challenge is handling inconsistent whistleblower protections across countries, including different definitions of a “protected disclosure”, different retaliation standards, differing procedural requirements including timing and content of feedback to whistleblowers, and conflicting data rules. Cross border investigations also attract regulators from more than one country. Cultural expectations around anonymity, confrontation, and face-saving can influence witness cooperation and reliability assessments.

Technology, reporting channels and triage quality

The proliferation of digital hotlines, anonymous portals, and AI-enabled monitoring increases report volume and complexity. The challenge is not intake, but triage quality. Poor classification, conflict-prone routing, or inconsistent documentation can derail later stages. There should be clear triage criteria, simple risk scoring and an investigation plan that defines scope, key custodians and decision rights from day one. Using analytics to spot patterns and review communications can speed up fact finding, but should be governed carefully to avoid privacy concerns.

Consider whether the organization would benefit from treating whistleblowing as an ongoing capability, e.g. by establishing a cross-functional incident response team, pre-approved external panels, playbooks with jurisdictional details, investigator training, pre-agreed metrics on timelines, outcomes and employee sentiment. Updating policies, controls, and culture based on lessons learned helps prevent future issues.

What to focus on in 2026

• Review the whistleblowing policy framework in priority markets to confirm it aligns with 2026 requirements.
• Ensure that whistleblowing mechanisms can address all potential issues arising as the business and legal and societal expectations evolve, e.g., ESG-related concerns, the use of AI, cyber incidents. The growing emphasis on these issues will demand higher standards of corporate responsibility, with significant legal and reputational risks for non-compliance. Teams tasked with investigating whistleblower complaints will need the expertise to evaluate all types of reports.
• Where relevant, integrate AML/CTF sanctions interfaces into whistleblowing workflows, covering reporting triggers, tipping off risks, and cross functional escalation protocols.
• Evaluate the reliability and accessibility of hotline services in higher-risk regions and subsidiaries; ensure messaging is consistent, particularly where incentives or evolving legal protections are designed to promote internal reporting.
• Work with HR and Audit to ensure NDAs and worker protections align, so settlement and discipline don’t undermine whistleblower or harassment-reporting safeguards.

A&O Shearman’s market-leading global white-collar defense and global investigations practice is able to advise on all aspects of whistleblowing.

This article is part of the A&O Shearman Cross-border white-collar crime and investigations review 2026.