Kyiv, 11 September 2025 — Whistleblower tips were responsible for exposing 43% of corruption cases, according to the “Occupational Fraud 2024: A Report to the Nations” study by the Association of Certified Fraud Examiners (ACFE). The report underscores the importance of fostering a whistleblowing culture and creating secure channels for reporting misconduct. 

As Ukraine enters its post-war recovery period, ensuring the transparent and accountable use of both state and international resources is crucial. Corruption remains a significant obstacle to the country's development, making these measures essential. 

In an effort to ensure transparency and accountability in the use of both state and international resources, a new study, supported by the United Nations Development Programme (UNDP) in Ukraine and the Government of Japan, was conducted to evaluate the state of whistleblowing systems in Ukrainian state-owned enterprises. 

The study, which surveyed 888 employees across 24 state-owned enterprises, analysed employee awareness, trust in reporting channels, the existence of whistleblower protection policies, and overall corporate culture.  

Awareness and Willingness to Report Corruption

While 85% of employees are willing to report corruption, the study found a disconnect: only 46% of enterprises have policies in place to support whistleblowers. This significant gap indicates that many organizations are failing to provide the encouragement and protection needed for employees to feel safe and motivated to combat corruption. 

Corruption Reporting Channels

Employees prefer reporting corruption directly, with the anti-corruption officer's email being the most popular channel (63%), followed by in-person meetings (47%). Less frequently used options include dedicated hotlines, general company email addresses, and the Unified Whistleblower Reporting Portal. 

Management Support

While a majority of employees (57%) feel that management supports a whistleblowing culture, a significant fear remains. Nearly one-third of respondents (31%) fear retaliation or negative consequences for reporting wrongdoing, highlighting a major obstacle to creating a truly open and transparent environment. 

Awareness of Whistleblower Protection

Awareness of whistleblower protection is high, with 64% of employees knowing about state protections and 83% aware they can report anonymously. Despite this, a significant number of employees (24%) lack a clear understanding of the reporting process, which ultimately undermines the system’s effectiveness. 

Effectiveness of the Reporting Review System

Over half of employees (56%) find the process for reviewing corruption reports transparent, but a significant portion are either undecided (34%) or believe it's non-transparent (10%). This highlights a need for better communication about review procedures and outcomes. 

Based on the findings, the whistleblowing culture within state-owned enterprises in Ukraine requires significant strengthening. The study highlights several barriers and weaknesses that call for a comprehensive and strategic approach to improvement. 

The study offers key recommendations to the Ministry for Communities and Territories Development of Ukraine, enterprise management, and anti-corruption officers to strengthen whistleblowing systems. Implementing these measures will boost transparency, reduce corruption, and fortify integrity throughout the public sector. Specifically, it is recommended that: 

• The Ministry is responsible for ensuring specialized training for anti-corruption officers, strengthening their oversight of anti-corruption legislation, and guaranteeing effective reporting channels and whistleblower protection.
• Enterprise management sets an example by fostering an integrity-first culture, overseeing the development of whistleblowing policies, and ensuring whistleblowers are protected from retaliation. They also regularly analyse the effectiveness of these systems.
• Anti-corruption officers are tasked with systematically analysing the effectiveness of whistleblowing systems, ensuring all procedures are transparent, and updating internal policies to align with current legislation. They are also responsible for promoting safe reporting channels, training staff on their use, and actively working to combat the stigma associated with whistleblowing. 

By implementing these measures, state-owned enterprises can strengthen their whistleblowing systems, build trust among employees, ensure effective whistleblower protection, and ultimately reinforce integrity within Ukraine’s public sector, the report found.

Media enquires: 

Yuliia Samus, UNDP Ukraine Head of Communications and Advocacy, yuliia.samus@undp.org