The company aims to understand why employees in certain countries may be hesitant to report misconduct through the official speak-up process, which is an important part of their compliance framework. Reporting numbers are lower in India and the United States than in other regions. This research investigates possible explanations through organisational, behavioural and cultural perspectives. It is crucial for companies to understand reporting behaviour, as this enables them to detect risks early, protect their reputation, and build trust by responding appropriately before situations escalate.

One main research question and two supporting questions were developed, resulting in three hypotheses. The study gathered quantitative data through Likert-scale surveys and qualitative insights from interviews with HR managers from both countries. The survey evaluated five categories which emerged from the literature review. The interviews provided additional information about local workplace practices and employee perceptions. The research used Hofstede’s dimensions to establish connections between data points while comparing results against benchmark data from an external report.

The survey results from both countries reveal positive attitudes towards speaking up. A smaller proportion of respondents still express concerns about reporting issues. The interviews showed that social pressure is the strongest barrier in India. Employees in the US are more affected by their fear that the process will not be truly anonymous. These findings both align with the patterns described by the Hofstede model. India’s cultural values, characterised by a high power distance (77) and low individualism (24), explain why social pressure plays a stronger role in discouraging reports. Conversely, the US' lower power distance (40) and higher Individualism (60) create an environment where people feel more comfortable speaking up, but also worry about being identified. Overall, the results confirm all three hypotheses. Firstly, the hypothesis that fear of retaliation is the most significant barrier is supported. Such fear strongly prevents employees from reporting concerns. Secondly, another main barrier lies in corporate cultures where questioning processes or authority figures is discouraged. Thirdly, a lack of supportive leadership can further prevent employees’ from speaking up.