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Thailand leads most other Asian countries, with 55 per cent of survey respondents saying their company does provide support for whistle-blowers, above the global and regional average.

Globally, less than half - 45 per cent - have the measures. Regionally, Latin America has the highest percentage (68 per cent) of businesses with support for whistle-blowers. With only 29 per cent of businesses reporting positively, East Asia excluding China has the lowest percentage.

Brazilian companies are in the top rank accommodating whistle-blowing (85 per cent), followed by Scandinavian economies Denmark and Sweden (both 71 per cent). Greek businesses come at the bottom of the table, with only 18 per cent of companies dealing with whistle-blowing, closely followed by three East Asian economies: Taiwan (18 per cent), Hong Kong (20 per cent) and Japan (22 per cent).

"Whistle-blowing can be a useful way to alert management to poor business practice within the workplace," said Peter Walker, a partner at Grant Thornton in Thailand.

"Often, whistle-blowing can be the only way that information about issues such as rule breaking, criminal activity, cover-ups and fraud can be brought to management's attention before serious damage is suffered."