Over the past few years ago, the concerning issues on significant number of corporate scandal involving high profile employees in the organization reported to the through media and enforcement agency. Ironically, the scenario alarmed the urgency for a good corporate governance practice instill in the organization. One of the initiatives to promote transparency and good corporate culture by Government of Malaysia is introducing the Whistleblower Protection Act 2010. Under this Act, the act of whistleblowing deems disclosure of any improper conduct within the organization which may affect the public at large. The wrongdoings can be a past act, on going act, or can be in planning stage reported by the current or past employees in the organization. In the corporate world, the company secretary roles have evolved from the mere administrative work into advisory roles to the board of directors. The company secretary is responsible in ensuring that the board of directors and the organization to comply with the mandatory and voluntary regulations prescribed by the Companies Act 1956, Capital Market and Securities Ac 2007. The company secretary at the forefront to report any wrongdoings committed under the laws and regulations related to public listed companies. Whistleblowing can be motivated by factors such incentive reward, retaliation, loyalty and trust and seriousness of the wrongdoings as suggested in this study.
