From Disclosure to Enforcement: How ASEAN Institutions Respond to Business Crime Whistleblowing

Objective: This study examines how whistleblowing has been institutionalized as a mechanism for detecting, enforcing, and preventing business crimes in ASEAN, moving beyond a protection-centered perspective toward institutional capacity.
Research Design & Methods: A comparative qualitative institutional analysis was conducted in four purposefully selected ASEAN countries: Indonesia, Malaysia, Thailand, and Vietnam. Secondary data were obtained from national laws, institutional documents, anti-corruption frameworks, international reports, and Scopus-indexed studies. Six dimensions were assessed: reporting mechanisms, protection of whistleblowers, institutional independence, investigative capacity, law enforcement and interagency coordination, as well as prevention and organizational integrity.
Findings: Institutional capacity varies significantly across the four countries. Malaysia recorded the highest score (16/18), supported by relatively well-integrated mechanisms for reporting, investigation, digital forensics, corporate accountability, and prevention. Indonesia and Thailand each scored 13 out of 18 points but demonstrated different strengths: Indonesia is stronger in reporting and prevention, while Thailand has stronger specialized investigative capacity but faces challenges regarding institutional independence. Vietnam scored 10 out of 18 points, reflecting a developing institutional framework with greater limitations in operational independence, investigation, law enforcement, and coordination.
Implications: Effective control of business crime requires an integrated chain of protection, investigation, law enforcement, and prevention, supported by resources, expertise, independence, and coordination. ASEAN must prioritize institutional interoperability and cross-border cooperation.
Contribution & Value Added: This study expands the field of business crime research by emphasizing institutional capacity, integrating Institutional Theory and Routine Activity Theory, and introducing the ABC-WICI framework to assess institutional effectiveness in ASEAN.