Abstract

In the context of globalization and the increasing prevalence of business fraud, deception, and corruption, the role of whistleblowers has become increasingly critical. India enacted the Whistle Blower Protection Act in 2014, aligning with a growing international recognition of the need for such measures to uphold corporate integrity. It is imperative to assess whether the Act contains potential loopholes that could allow companies to evade accountability and to ensure that the legislative objectives are not compromised by contractual constraints, such as non-disclosure agreements, which might obstruct the reporting of illicit activities. The principle aim of this study is to analyze the fundamental provisions of the Whistleblower Protection Act and to evaluate its effectiveness particularly in relation to the impact of non-disclosure agreements on the reporting process.

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