Integrity Regulations and Corporate Governance in Government Linked Companies: Promoting Transparency and Compliance with Sustainable Development Goal 16

Objective: The objective of this study was to investigate the gaps in the implementation of integrity laws and policies in government-linked companies (GLCs), and to study the correlation of written guidelines, law enforcement and the promotion of integrity. Theoretical Framework: This article covers important theories that are relevant to the implementation and enforcement of GLCs integrity. It emphasizes the importance of documentation, such as codes of ethics and anti-corruption measures, for positively impacting organizational behavior and motivating adherence to integrity rules. Method: This study employs a qualitative research design derived from a case study approach using Government-Linked Companies (GLCs) integrity departments staff's experience. Thus, with a combination of the literature review and case studies approach, this study aims to derive an in-depth understanding towards the respective legislative measures taken so far to strengthen the integrity of the employees involved in these GLCs. Results and Discussion: The findings show differences in knowledge and application of integrity legislation, where it is evident that higher employees have more awareness of integrity laws than lower-level employees. The research illuminates the need for a dual approach that is to enforce the rigorously and enjoin preventative measures to establish deep seated culture of integrity. These insights further support GLCs in strengthening accountability and fostering the embedment of integrity across the organization, consistent with SDG 16. Research Implications: This study explores approaches to better communication, training, and alignment of operations to increase integrity. It emphasizes their indispensable role in promotion of ethical conduct and serves as a compass for policy makers and leaders engaged in governance and anti-corruption efforts. It supports initiatives to enhance transparency and accountability in Government-Linked Companies (GLCs) in alignment with SDG 16. Originality/Value: The originality of this research lies in its focus on the integration of written guidelines, law enforcement, and integrity cultivation within GLCs, exploring the gaps in understanding and implementation between management and staff. It offers unique insights into building effective ethical governance structures and aligning legislative frameworks with internal practices.