Strengthening Corporate Governance Through the Development of an Integrated Code of Conduct and Whistleblowing Framework for a Malaysian-Based Company

Tan, Yi Anne (2026) Strengthening Corporate Governance Through the Development of an Integrated Code of Conduct and Whistleblowing Framework for a Malaysian-Based Company. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

This research project develops a corporate governance framework for Cheng H uat Hardware (Sentul) Sdn Bhd (CHH), a small and medium sized enterprise operating in the retail hardware sector. The study focuses on the formulation of two key governance instruments: an Employee Code of Conduct and a Whistleblowing Policy. These policie s are designed to strengthen ethical behaviour, enhance accountability, and improve overall governance practices within the organisation. The research adopts a qualitative and interpretive approach, incorporating stakeholder engagement to ensure that the p roposed policies are practical and aligned with CHH’s operational environment. Key stakeholders, including directors, employees, and customers, were considered to provide insights into existing practices and areas for improvement. The findings highlight th e importance of formalised governance mechanisms in reducing ambiguity, promoting transparency, and mitigating operational, financial, and reputational risks. The Employee Code of Conduct provides structured guidance on workplace behaviour, ethical respons ibilities, and organisational expectations, while the Whistleblowing Policy establishes clear reporting channels and protections for individuals reporting misconduct. Together, these policies support a more consistent and transparent governance system suit able for an SME context. Overall, this study demonstrates that strengthening internal governance frameworks can enhance organisational integrity, stakeholder confidence, and long term sustainability for CHH.