Whistle Blower Reporting Practices : An Intensive Analysis of Select Indian IT Sector Companies

Abstract

This Study aims at examining and comparing the whistle blower mechanism adopted by the Indian IT Sector BSE SENSEX companies during the years 2018-19 to 2020-21 by collecting data from secondary sources. The study makes an inter-company and intra-company comparison using Kruskal Wallis H –Test and the results revealed that there is no significant difference among the scores for various attributes of whistle blower mechanism. The findings show that Wipro Ltd. managed highest scores than Infosys and Tata during the entire study period and it has been recommended to implement efficacious whistle blower mechanism to make it a blessing in managing and exposing the non-compliance and governance matters for enhancing company’s fairness, transparency and accountability.