2024 WLG Whistleblower Guide: Vietnam

Is there a law to protect whistleblowers? If so, which law?

Yes. Whistleblowers are protected under two key laws in Vietnam, comprising of Law on Denunciations 2018 and Law on Criminal Procedure 2015. Law on Denunciations 2018 provides comprehensive protections for whistleblowers, including confidentiality of their identity and protection against retaliation. It safeguards their personal information, job security, life, health, property, honor, and dignity. Law on Criminal Procedure 2015 focuses on protecting whistleblowers involved in criminal cases. It mandates authorities to ensure the safety and confidentiality of whistleblowers through various measures, such as deploying protection personnel, restricting travel and interactions, maintaining confidentiality, and potentially altering their whereabouts or identities with their consent.

Are companies legally obliged to introduce a whistleblowing system?

Companies usually do not have to set up whistleblowing systems unless in regulated sectors (see question 3 below). Nevertheless, both the Law on Criminal Procedure 2015 and Law on Denunciations 2018 require companies and individuals to report any criminal conduct or misconduct to authorities.

If so, which companies must introduce a whistleblowing system (number of employees, turnover, sector)?

Companies in regulated sectors such as banking and insurance must meet strict reporting obligations, especially for unusual events that could adversely impact their operations or reputation. Although not legally required to have whistleblowing systems, these companies often implement internal policies, including whistleblower policy, to enhance transparency and comply with regulations on reporting obligations. State-owned enterprises must also follow strict reporting requirements under the Law on Anti-Corruption 2018, emphasizing the need for implementing whistleblowing systems.

What forms can a whistleblowing system take (written, verbal, email, electronic tool)?

Companies and individuals may utilize multiple forms, including written reports, verbal disclosures, and electronic submissions to relevant corporate governance bodies or regulatory authorities. 

Which reports must be permitted?

Whistleblowing reports must be fully received and processed promptly, as mandated by both the Law on Denunciations 2018 and the Law on Criminal Procedure 2015. Relevant corporate governance bodies or regulatory authorities are responsible for accepting these reports and cannot reject them.

Must anonymous reporting be guaranteed?

Under Article 56 of the Law on Criminal Procedure 2015 and Article 56 of the Law on Denunciations 2018, individuals and companies who provide whistleblowing reports have the right to request that relevant corporate governance bodies or regulatory authorities keep their identities confidential.

Who must be able to provide information (only employees or also external third parties)?

There are no restrictions on who may provide information regarding misconduct or wrongdoing. Whistleblowing reports are permitted from both employees and external third parties, including contractors, suppliers, and any individuals who may witness or be aware of criminal conduct or misconduct.

Can companies rely on one centralized hotline, or is it necessary to have one hotline for each subsidiary?

Companies are not legally required to maintain separate hotlines for each subsidiary or a centralized hotline. This decision should be guided by the company's internal policies and its commitment to addressing the specific cultural or regional sensitivities of each subsidiary.

Can a whistleblowing system also be operated by an external body (e.g. consultant)

Yes, there are no prohibitions against companies engaging external service providers to manage whistleblowing systems. Outsourcing to third parties is permissible under Vietnamese law, provided that these service providers comply with confidentiality and data protection requirements as outlined in the Law on Cybersecurity (2018), Data Law (to be effective from 1 July 2025), and related guiding regulations.

Are sanctions imposed for failure to introduce a whistleblowing system?

There are no explicit legal requirements for introducing a whistleblowing system in Vietnam, and as such, no sanctions are imposed for failing to establish one.