ABSTRACT
Corruption has been a serious and ongoing challenge for Nigeria. In particular, the failures in detection and prosecution of corruption in Nigeria are huge obstacles to curbing corruption. Corruption permeates every stratum of life in Nigeria. The chapter examines the effectiveness of Nigeria’s relatively new arrangements for whistle-blowing. Soft law, in the form of corporate governance codes, has been drafted in an attempt to provide some transparency in Nigeria. The National Corporate Governance Code 2018 is a positive step towards more transparency. Principle 19 of the National Corporate Governance Code 2018 provides some protection to whistle-blowers. The Whistle-blowers Protection Bill (WPB) and the Safeguarded Disclosure Bill were brought in front of the Nigerian Assembly in 2008 and 2009 respectively. The Nigerian Senate passed a version of the WPB in 2017. Experience from the UK might be of interest to Nigeria because the UK was the first country in Europe to pass legislation to protect whistle-blowers from retaliation.
