Developing a Whistleblowing Policy for K Links Group of Companies

Chan, Xin Ling (2026) Developing a Whistleblowing Policy for K Links Group of Companies. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

This research project, titled "Developing a Whistleblowing Policy for a K Links Group of Companies", aims to address governance gaps in the SME sector by designing structured whistleblowing policy for all three companies within the alliance. The project focuses on developing a comprehensive effective Whistleblowing Policy, tailored to the company’s operational realities and expansion ambitions. It highlights the need for a secure internal reporting channels, especially within founder-led businesses lacking formal governance infrastructure. Grounded in Stakeholder Theory and supported by the Whistleblowing Protection Act 2010, this study adopts a qualitative, stakeholder-driven approach. Data were collected through structured interviews, purposive sampling, and internal document reviews to capture the governance perceptions and challenges faced by employees and management. Thematic analysis was employed to identify key issues, including informal procedures, regarding reporting misconducts issue. Findings indicate significant governance risks stemming from lack of reporting protocols. In response, this research proposes actionable, comprehensve, context specific Whisteblowing Policy that reinforces accountability, reduce reputational risk, and strengthen compliance with the Malaysian Code on Corporate Governance (MCCG) and the Whistleblower Protection Act 2010. Ultimately, the project contributes to corporate governance advancement in Malaysian SMEs by offering a replicable model that integrates ethical clarity, stakeholder participation, and sustainable business practices.