Abstract
The article examines whistleblowing as a vital mechanism for corporate accountability and transparency, focusing on the interplay between law and corporate culture in the United States and the United Kingdom. It argues that, while legal protection against retaliation is essential, it is insufficient without a supportive ethical environment within corporations. The study compares the US’s externally oriented, incentive-based framework with the UK’s internally focused, public-interest model, assessing their effectiveness across three dimensions: legal protection, encouragement to report wrongdoing, and promotion of an ethical corporate culture. It finds that, despite substantial statutory safeguards, both systems continue to foster a culture of fear and silence, discouraging potential whistleblowers. The article concludes that meaningful reform requires shifting from a compliance-based to a more culture-based approach, where ethical leadership, internal reporting systems, and trust replace financial incentives and punitive deterrence. Ultimately, whistleblowing should be embedded within corporate governance as an ethical practice that strengthens transparency, prevents misconduct, and sustains public trust in business integrity.