WHISTLEBLOWER

Whistleblowing is the term used when a person passes on information concerning wrongdoing. The EU Whistleblower Directive establishes rules and procedures to protect ‘whistleblowers’, individuals who report information they acquired on breaches, include both unlawful acts or omissions and abusive practices.

Reporting arrangements include:

–             Internal channels: all private companies with 50 or more employees and, in principle, all public entities must set up effective reporting channels, ensuring confidentiality; public entities with less than 50 employees and municipalities with fewer than 10,000 inhabitants may be exempted.

–             External channels: appropriate national authorities must establish reporting channels enabling confidential reporting.

The first public and easily accessible report on the transposition of the Directive into the national law of EU countries was due by 17 December 2023; and a second report on the implementation of the directive and on possible amendments needed, by 17 December 2025.