### the requirement of a tiered use of reporting channels , as a general rule , is necessary to ensure that the information gets to the persons who can contribute to the early and effective resolution of risks to the public interest as well as to prevent unjustified reputational damage from public disclosure . at the same time , some exceptions to its application are necessary , allowing the reporting person to choose the most appropriate channel depending on the individual circumstances of the case . moreover , it is necessary to protect public disclosures taking into account democratic principles such as transparency and accountability , and fundamental rights such as freedom of expression and media freedom , whilst balancing the interest of employers to manage their organisations and to protect their interests with the interest of the public to be protected from harm , in line with the criteria developed in the case - law of the european court of human rights57 . _________________ 57 one of the criteria for determining whether retaliation against whistleblowers making public disclosures interferes with freedom of expression in a way which is not necessary in a democratic society , is whether the persons who made the disclosure had at their disposal alternative channels for making the disclosure ; see , for instance , guja v . moldova [ gc ] , no 14277 / 04 , echr 2008 . ### it is necessary to ensure that all reporting channels whether internal or external are open to the reporting person so as to ensure that the information gets to the persons or entities who can contribute to the early and effective resolution of risks to the public interest , by allowing the reporting person to choose the most appropriate channel depending on the individual circumstances of the case . moreover , it is necessary to protect public disclosures taking into account democratic principles such as transparency and accountability , and fundamental rights such as freedom of expression and media freedom .


### the requirement of a tiered use of reporting channels , as a general rule , is necessary to ensure that the information gets to the persons who can contribute to the early and effective resolution of risks to the public interest as well as to prevent unjustified reputational damage from public disclosure . at the same time , some exceptions to its application are necessary , allowing the reporting person to choose the most appropriate channel depending on the individual circumstances of the case . moreover , it is necessary to protect public disclosures taking into account democratic principles such as transparency and accountability , and fundamental rights such as freedom of expression and media freedom , whilst balancing the interest of employers to manage their organisations and to protect their interests with the interest of the public to be protected from harm , in line with the criteria developed in the case - law of the european court of human rights57 . _________________ 57 one of the criteria for determining whether retaliation against whistleblowers making public disclosures interferes with freedom of expression in a way which is not necessary in a democratic society , is whether the persons who made the disclosure had at their disposal alternative channels for making the disclosure ; see , for instance , guja v . moldova [ gc ] , no 14277 / 04 , echr 2008 . ### it is necessary to protect public disclosures taking into account democratic principles such as transparency and accountability , and fundamental rights such as freedom of expression and media freedom , whilst balancing the interest of employers to manage their organisations and to protect their interests with the interest of the public to be protected from harm , in line with the criteria developed in the case - law of the european court of human rights57 . _________________ 57 one of the criteria for determining whether retaliation against whistleblowers making public disclosures interferes with freedom of expression in a way which is not necessary in a democratic society , is whether the persons who made the disclosure had at their disposal alternative channels for making the disclosure ; see , for instance , guja v . moldova [ gc ] , no 14277 / 04 , echr 2008 .


### measures for the protection of reporting persons against retaliation ### measures for the protection of reporting persons and intermediaries against retaliation


### in certain policy areas , breaches of union law may cause serious harm to the public interest , in the sense of creating significant risks for the welfare of society . where weaknesses of enforcement have been identified in those areas , and whistleblowers are in a privileged position to disclose breaches , it is necessary to enhance enforcement by ensuring effective protection of whistleblowers from retaliation and introducing effective reporting channels . ### breaches of union law may cause serious harm to the public interest , in the sense of creating significant risks for the welfare of society . as whistleblowers are usually in a privileged position to disclose such breaches , and have the courage to report or disclose information in defence of the public interest , notwithstanding any personal and professional risk , it is necessary to enhance enforcement of union law by ensuring effective protection of whistleblowers from retaliation and introducing effective , independent reporting channels .


### for the effective detection and prevention of breaches of union law it is vital that the relevant information reaches swiftly those closest to the source of the problem , most able to investigate and with powers to remedy it , where possible . this requires that legal entities in the private and the public sector establish appropriate internal procedures for receiving and following - up on reports . ### for the effective detection and prevention of breaches of union law it can be beneficial when the relevant information reaches swiftly those closest to the source of the problem , most able to investigate and with powers to remedy it , where possible . this requires that legal entities in the private and the public sector establish appropriate internal procedures for receiving and following - up on reports .


### article 3 definitions for the purposes of this directive , the following definitions shall apply : ' breaches ' means actual or potential unlawful activities or abuse of law relating to the union acts and areas falling within the scope referred to in article 1 and in the annex ; ‘ unlawful activities’ means acts or omissions contrary to union law ; ‘ abuse of law’ means acts or omissions falling within the scope of union law which do not appear to be unlawful in formal terms but defeat the object or the purpose pursued by the applicable rules ; ‘ information on breaches’ means evidence about actual breaches as well as reasonable suspicions about potential breaches which have not yet materialised ; ‘ report’ means the provision of information relating to a breach which has occurred or is likely to occur in the organisation at which the reporting person works or has worked or in another organisation with which he or she is or was in contact through his or her work ; ‘ internal reporting’ means provision of information on breaches within a public or private legal entity ; ‘ external reporting’ means provision of information on breaches to the competent authorities ; ‘ disclosure’ means making information on breaches acquired within the work - related context available to the public domain ; ‘ reporting person’ means a natural or legal person who reports or discloses information on breaches acquired in the context of his or her work - related activities ; ‘ work - related context’ means current or past work activities in the public or private sector through which , irrespective of their nature , persons may acquire information on breaches and within which these persons may suffer retaliation if they report them ; ‘ concerned person’ means a natural or legal person who is referred to in the report or disclosure as a person to whom the breach is attributed or with which he or she is associated ; ‘ retaliation’ means any threatened or actual act or omission prompted by the internal or external reporting which occurs in a work - related context and causes or may cause unjustified detriment to the reporting person ; ‘ follow - up’ means any action taken by the recipient of the report , made internally or externally , to assess the accuracy of the allegations made in the report and , where relevant , to address the breach reported , including actions such as internal enquiry , investigation , prosecution , action for recovery of funds and closure ; ‘ competent authority’ means any national authority entitled to receive reports in accordance with chapter iii and designated to carry out the duties provided for in this directive , in particular as regards the follow up of reports . ### article 3 definitions for the purposes of this directive , the following definitions shall apply : ' breaches ' means actual or potential unlawful activities or abuse of law or other forms of misconduct which undermine or endanger the public interest in any field of union competence ; ‘ unlawful activities’ means acts or omissions contrary to union law ; ‘ abuse of law’ means acts or omissions falling within the scope of union law which do not appear to be unlawful in formal terms but defeat the object or the purpose pursued by the applicable rules ; ‘ information on breaches’ means evidence , confidential or otherwise , about actual breaches as well as reasonable suspicions about potential breaches which have not yet materialised ; ‘ report’ means the provision of information relating to a breach which has occurred or is likely to occur ; ‘ internal reporting’ means provision of information on breaches within a public or private legal entity ; ‘ external reporting’ means provision of information on breaches to the competent authorities ; ‘ disclosure’ means making information on breaches acquired within the work - related context available to the public domain by revealing them to media , civil society organizations or another body not falling under of this article ; ‘ reporting person’ means a natural or legal person who reports or discloses information on breaches acquired in the context of his or her work - related activities ; ‘ intermediary” means a natural or legal person who facilitates the report or disclosure ; ‘ work - related context’ means current or past work activities in the public or private sector through which , irrespective of their nature , persons may acquire information on breaches ; ‘ concerned person’ means a natural or legal person who is referred to in the report or disclosure as a person to whom the breach is attributed or with which he or she is or was associated ; ‘ retaliation’ means any threatened or actual act or omission prompted by the internal or external reporting or a public disclosure which causes or may cause unjustified direct or indirect detriment to the reporting person , to his or her colleagues , personal contacts or to persons facilitating the reporting and disclosure ; ‘ follow - up’ means any action taken by the recipient of the report , made internally or externally , to assess the accuracy of the allegations made in the report and , where relevant , to address the breach reported , including actions such as internal enquiry , investigation , prosecution , action for recovery of funds and closure ; ‘ competent authority’ means any authority entitled to receive reports in accordance with chapter iii and designated to carry out the duties provided for in this directive , in particular as regards the follow up of reports .


### physical meetings with the person or department designated to receive reports . ### physical meetings with the person or department designated to receive reports accompanied , if the reporting person requests it , by a union representative or his / her legal representative ;


### whistleblower protection currently provided in the european union is fragmented across member states and uneven across policy areas . the consequences of breaches of union law with cross - border dimension uncovered by whistleblowers illustrate how insufficient protection in one member state not only negatively impacts on the functioning of eu policies in that member state but can also spill over into other member states and the union as a whole . ### whistleblower protection currently provided in the european union is fragmented across member states and uneven across policy areas . cases of breaches of union law with cross - border dimension uncovered by whistleblowers illustrate how insufficient or different protection levels among member states can have a negative impact on the functioning of union policies .


### article 14 prohibition of retaliation against reporting persons member states shall take the necessary measures to prohibit any form of retaliation , whether direct or indirect , against reporting persons meeting the conditions set out in article 13 , including in particular in the form of : suspension , lay - off , dismissal or equivalent measures ; b ) demotion or withholding of promotion ; c ) transfer of duties , change of location of place of work , reduction in wages , change in working hours ; d ) withholding of training ; e ) negative performance assessment or employment reference ; f ) imposition or administering of any discipline , reprimand or other penalty , including a financial penalty ; g ) coercion , intimidation , harassment or ostracism at the workplace ; h ) discrimination , disadvantage or unfair treatment ; failure to convert a temporary employment contract into a permanent one ; j ) failure to renew or early termination of the temporary employment contract ; k ) damage , including to the person’s reputation , or financial loss , including loss of business and loss of income ; l ) blacklisting on the basis of a sector or industry - wide informal or formal agreement , which entails that the person will not , in the future , find employment in the sector or industry ; m ) early termination or cancellation of contract for goods or services ; n ) cancellation of a licence or permit . ### article 14 prohibition of retaliation against reporting persons and intermediaries member states shall take the necessary measures to prohibit any threatened , attempted or implemented action that could undermine the exercise of rights protected by the present directive . this includes , but is not limited to retaliation measures such as : - a ) harassment , physical and verbal violence , including coercion , intimidation or ostracism ; suspension , lay - off , dismissal or equivalent measures ; b ) demotion or withholding of promotion ; c ) transfer of duties , change of location of place of work , reduction in wages , change in working hours ; d ) withholding of training ; e ) negative performance assessment or employment reference ; f ) imposition or administering of any discipline , reprimand or other penalty , including a financial penalty ; h ) discrimination , disadvantage or unfair treatment ; failure to convert an internship or a temporary employment contract into a permanent one ; j ) failure to renew or early termination of the temporary employment , voluntary work contract ; k ) damage , including to the person’s reputation , or financial loss , including loss of business and loss of income ; l ) blacklisting on the basis of a sector or industry - wide informal or formal agreement , which entails that the person will not , in the future , find employment in the sector or industry ; m ) early termination or cancellation of contract for goods or services ; n ) cancellation of a licence or permit .


### with a view to enhancing the enforcement of union law and policies in specific areas , this directive lays down common minimum standards for the protection of persons reporting on the following unlawful activities or abuse of law : ### this directive lays down common minimum standards for the protection of whistleblowers or persons reporting on :


### ‘ follow - up’ means any action taken by the recipient of the report , made internally or externally , to assess the accuracy of the allegations made in the report and , where relevant , to address the breach reported , including actions such as internal enquiry , investigation , prosecution , action for recovery of funds and closure ; ### ‘ follow - up’ means any action taken by the recipient of the report , made internally or externally , to assess the accuracy of the allegations made in the report and , where relevant , to address the breach reported , including actions such as internal enquiry , investigation , prosecution , action for recovery of funds and closure , as well as any other appropriate remedial action ;


### the requirement of a tiered use of reporting channels , as a general rule , is necessary to ensure that the information gets to the persons who can contribute to the early and effective resolution of risks to the public interest as well as to prevent unjustified reputational damage from public disclosure . at the same time , some exceptions to its application are necessary , allowing the reporting person to choose the most appropriate channel depending on the individual circumstances of the case . moreover , it is necessary to protect public disclosures taking into account democratic principles such as transparency and accountability , and fundamental rights such as freedom of expression and media freedom , whilst balancing the interest of employers to manage their organisations and to protect their interests with the interest of the public to be protected from harm , in line with the criteria developed in the case - law of the european court of human rights57 . __________________ 57 one of the criteria for determining whether retaliation against whistleblowers making public disclosures interferes with freedom of expression in a way which is not necessary in a democratic society , is whether the persons who made the disclosure had at their disposal alternative channels for making the disclosure ; see , for instance , guja v . moldova [ gc ] , no 14277 / 04 , echr 2008 . ### it is necessary to ensure that the information gets to the persons who can contribute to the early and effective resolution of risks to the public interest . the reporting person should choose the most appropriate channel depending on the individual circumstances of the case . transparency , accountability and fundamental rights such as freedom of expression and media freedom must be guaranteed , whilst balancing the interest of employers to manage their organisations and to protect their interests with the interest of the public to be protected from harm , in line with the criteria developed in the case - law of the european court of human rights . __________________ 57 one of the criteria for determining whether retaliation against whistleblowers making public disclosures interferes with freedom of expression in a way which is not necessary in a democratic society , is whether the persons who made the disclosure had at their disposal alternative channels for making the disclosure ; see , for instance , guja v . moldova [ gc ] , no 14277 / 04 , echr 2008 .


### article 17 penalties member states shall provide for effective , proportionate and dissuasive penalties applicable to natural or legal persons that : hinder or attempt to hinder reporting ; b ) take retaliatory measures against reporting persons ; c ) bring vexatious proceedings against reporting persons ; d ) breach the duty of maintaining the confidentiality of the identity of reporting persons . 2 . member states shall provide for effective , proportionate and dissuasive penalties applicable to persons making malicious or abusive reports or disclosures , including measures for compensating persons who have suffered damage from malicious or abusive reports or disclosures . ### article 17 penalties member states shall provide for effective , proportionate and dissuasive penalties applicable to natural or legal persons that : hinder or attempt to hinder reporting ; b ) take retaliatory measures against reporting persons or intermediaries ; c ) bring vexatious proceedings against reporting persons or intermediaries ; d ) breach the duty of maintaining the confidentiality of the identity of reporting persons or intermediaries .


### a significant cost for reporting persons contesting retaliation measures taken against them in legal proceedings can be the relevant legal fees . although they could recover these fees at the end of the proceedings , they might not be able to cover them up front , especially if they are unemployed and blacklisted . assistance for criminal legal proceedings , particularly in accordance with the provisions of directive 2016 / 1919 of the european parliament and of the council59 and more generally support to those who are in serious financial need might be key , in certain cases , for the effective enforcement of their rights to protection . _________________ 59 directive 2016 / 1919 of the european parliament and of the council of 26 october 2016 on legal aid for suspects and accused persons in criminal proceedings and for requested persons in european arrest warrant proceedings . ### a significant cost for reporting persons contesting retaliation measures taken against them in legal proceedings can be the relevant legal fees . although they could recover these fees at the end of the proceedings , they might not be able to cover them up front , especially if they are unemployed and blacklisted . assistance for criminal legal proceedings , particularly in accordance with the provisions of directive 2016 / 1919 of the european parliament and of the council59 and more generally support to those who are in serious financial need is key for the effective enforcement of their rights to protection . _________________ 59 directive 2016 / 1919 of the european parliament and of the council of 26 october 2016 on legal aid for suspects and accused persons in criminal proceedings and for requested persons in european arrest warrant proceedings .


### in addition to the exemption from measures , procedures and remedies provided for in directive 2016 / 943 , in judicial proceedings , including for defamation , breach of copyright , breach of secrecy or for compensation requests based on private , public , or on collective labour law , reporting persons shall have the right to rely on having made a report or disclosure in accordance with this directive to seek dismissal . ### in addition to the exemption from measures , procedures and remedies provided for in directive 2016 / 943 , in judicial proceedings , including for defamation , breach of copyright , breach of secrecy or for compensation requests based on private , public , or on collective labour law , reporting persons shall have the right to rely on having made a report or disclosure in accordance with this directive to seek dismissal . the reporting persons shall benefit from the best protective measures in member states where the entity in question , or the group of which it is a subsidiary , are located wherever relevant .


### protection of personal data of the reporting and concerned person is crucial in order to avoid unfair treatment or reputational damages due to disclosure of personal data , in particular data revealing the identity of a person concerned . hence , in line with the requirements of regulation 2016 / 679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data , competent authorities should establish adequate data protection procedures specifically geared to the protection of the reporting person , the concerned person and any third person referred to in the report that should include a secure system within the competent authority with restricted access rights for authorised staff only . ### protection of personal data of the reporting and concerned person , as well as confidentiality of information , is crucial in order to avoid unfair treatment , any harassment or intimidation , or reputational damages due to disclosure of personal data , in particular data revealing the identity of a person concerned . hence , in line with the requirements of regulation 2016 / 679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data , competent authorities should establish adequate data protection procedures specifically geared to the protection of the reporting person , the concerned person and any third person referred to in the report that should include a secure system within the competent authority with restricted access rights for authorised staff only .


### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation . ### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in preventing , detecting and disclosing irregularities , fraud , corruption and other wrongdoing or breaches of law both in the public and the private sectors . however , potential whistle - blowers are often discouraged from reporting their concerns or suspicions for fear of retaliation or of being accused of unlawful acquisition , use or disclosure of trade secrets as defined in directive 2016 / 943 of the european parliament and of the council 1a . the purpose of this directive is to create a climate of trust that enables whistle - blowers to report their concerns or suspicions . ______________ 1a directive 2016 / 943 of the european parliament and of the council of 8 june 2016 on the protection of undisclosed know - how and business information against their unlawful acquisition , use and disclosure .


### where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in part 2 of the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts . ### where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in part 2 of the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts . this paragraph shall apply only in cases where the protection foreseen in sector - specific acts is higher than the one guaranteed by this directive .


### article 4 obligation to establish internal channels and procedures for reporting and follow - up of reports member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners , if appropriate . 2 . such channels and procedures shall allow for reporting by employees of the entity . they may allow for reporting by other persons who are in contact with the entity in the context of their work - related activities , referred to in article 2 , and , but the use of internal channels for reporting shall not be mandatory for these categories of persons . 3 . the legal entities in the private sector referred to in paragraph 1 are the following : private legal entities with 50 or more employees ; b ) private legal entities with an annual business turnover or annual balance sheet total of eur 10 million or more ; c ) private legal entities of any size operating in the area of financial services or vulnerable to money laundering or terrorist financing , as regulated under the union acts referred to in the annex . 4 . following an appropriate risk assessment taking into account the nature of activities of the entities and the ensuing level of risk , member states may require small private legal entities , as defined in commission recommendation of 6 may 200362 , other than those referred to in paragraph 3 to establish internal reporting channels and procedures . 5 . any decision taken by a member state pursuant to paragraph 4 shall be notified to the commission , together with a justification and the criteria used in the risk assessment . the commission shall communicate that decision to the other member states . 6 . the legal entities in the public sector referred to in paragraph 1 shall be the following : state administration ; b ) regional administration and departments ; c ) municipalities with more than 10 000 inhabitants ; d ) other entities governed by public law . __________________ 62 commission recommendation of 6 may 2003 concerning the definition of micro , small and medium - sized enterprises oj l 124 , 20 . 5 . 2003 , p . 36 . ### article 4 obligation to establish internal channels and procedures for reporting and follow - up of reports and for protecting whistleblowers member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners and civil society organisations . they shall ensure that legal entities in the private and public sectors provide those channels with adequate resources to function properly . 2 . such channels and procedures shall allow for reporting by employees of the entity . they may allow for reporting by other persons who are in contact with the entity in the context of their work - related activities , referred to in article 2 , and . 3 . the legal entities in the private sector referred to in paragraph 1 are the following : private legal entities with 50 or more employees ; b ) private legal entities with an annual business turnover or group annual balance sheet total of eur 10 million or more ; c ) private legal entities of any size operating in the area of financial services or vulnerable to money laundering , terrorist financing , and areas of health - related risk , environmental risk and risk to public health , as regulated under the union acts referred to in the annex ; c a ) private and public legal entities of any size that provide care for individuals who are severely disabled and / or who are both vulnerable and frail due to their age or physical / mental impairment . 4 . following an appropriate risk assessment taking into account the nature of activities of the entities and the ensuing level of risk , member states may require small private legal entities , as defined in commission recommendation of 6 may 2003 62 other than those referred to in paragraph 3 and to establish internal reporting channels and procedures . 5 . any decision taken by a member state pursuant to paragraph 4 shall be notified to the commission , together with a justification and the criteria used in the risk assessment . the commission shall communicate that decision to the other member states . 6 . the legal entities in the public sector referred to in paragraph 1 shall be the following : state administration ; b ) regional administration and departments ; c ) municipalities with more than 10 000 inhabitants ; d ) other entities governed by public law ; d a ) union institutions , agencies and bodies ; __________________ 62 commission recommendation of 6 may 2003 concerning the definition of micro , small and medium - sized enterprises oj l 124 , 20 . 5 . 2003 , p . 36 .


### this directive introduces minimum standards and member states should have the power to introduce or maintain more favourable provisions to the reporting person , provided that such provisions do not interfere with the measures for the protection of concerned persons . ### this directive introduces minimum standards and member states should have the power and be encouraged to introduce or maintain more favourable provisions to the reporting person , provided that such provisions do not interfere with the measures for the protection of concerned persons .


### article 5 procedures for internal reporting and follow - up of reports the procedures for reporting and following - up of reports referred to in article 4 shall include the following : channels for receiving the reports which are designed , set up and operated in a manner that ensures the confidentiality of the identity of the reporting person and prevents access to non - authorised staff members ; b ) the designation of a person or department competent for following up on the reports ; c ) diligent follow up to the report by the designated person or department ; d ) a reasonable timeframe , not exceeding three months following the report , to provide feedback to the reporting person about the follow - up to the report ; e ) clear and easily accessible information regarding the procedures and information on how and under what conditions reports can be made externally to competent authorities pursuant to article 13 and , where relevant , to bodies , offices or agencies of the union . 2 . the channels provided for in point of paragraph 1 shall allow for reporting in all of the following ways : written reports in electronic or paper format and / or oral report through telephone lines , whether recorded or unrecorded ; physical meetings with the person or department designated to receive reports . reporting channels may be operated internally by a person or department designated for that purpose or provided externally by a third party , provided that the safeguards and requirements referred to in point of paragraph 1 are respected . 3 . the person or department referred to in point of paragraph 1 may be the same person who is competent for receiving the reports . additional persons may be designated as “trusted persons” from whom reporting persons and those considering reporting may seek confidential advice . ### article 5 procedures for internal reporting and follow - up of reports the procedures for reporting and following - up of reports referred to in article 4 shall include the following : - a ) the publication of all relevant information on internal reporting proceedings and report follow - up ; channels for receiving the reports which are designed , set up and operated in a manner that ensures the confidentiality of the identity of the reporting person and prevents access to non - authorised staff members ; b ) the designation of a person or department competent for following up on the reports ; c ) diligent follow up to the report by the designated person or department and appropriate and timely action if needed ; c a ) an acknowledgement of receipt within five days ; d ) a reasonable timeframe , not exceeding three months following the report , to provide feedback to the reporting person about the follow - up to the report ; d a ) the opportunity for the reporting person with no obligation to do so to look over , examine and comment on the final report at the end of the investigation , and that his or her comments must be included in the final report , and in the published version of the report , where applicable ; d b ) the publication of the report , in such a way as to ensure that the reporting person ' s anonymity is maintained unless he or she requests otherwise , on the public communication channels of the private and public legal entity in question , which specifically shall contain a summary of the investigation , the investigation ' s outcome , the reporting person ' s final comments and remedial action taken by the entity in question ; e ) clear and easily accessible information regarding the procedures and information on how and under what conditions reports can be made externally to competent authorities pursuant to article 13 and , where relevant , to bodies , offices or agencies of the union . 2 . the channels provided for in point of paragraph 1 shall allow for reporting in all of the following ways : written reports in electronic or paper format and / or oral report through telephone lines , whether recorded or unrecorded ; physical meetings with the person or department designated to receive reports , accompanied , if the reporting person so requests , by a union representative or his or her legal representative ; reporting channels may be operated internally by a person or department designated for that purpose or provided externally by a third party , provided that the safeguards and requirements referred to in point of paragraph 1 are respected . 2 a . if a telephone conversation is recorded and stored , the whistleblower’s prior consent must be obtained , with confidentiality assured so the whistleblower is guaranteed protection . 3 . the person or department referred to in point of paragraph 1 may be the same person who is competent for receiving the reports . additional persons may be designated as “trusted persons” from whom reporting persons and those considering reporting may seek confidential advice .


### this directive shall also apply to reporting persons whose work - based relationship is yet to begin in cases where information concerning a breach has been acquired during the recruitment process or other pre - contractual negotiation . ### this directive shall also apply to reporting persons whose work - based relationship has ended or is yet to begin in cases where information concerning a breach has been acquired during the recruitment process or other pre - contractual negotiation .


### effective whistleblower protection implies protecting also further categories of persons who , whilst not relying on their work - related activities economically , may nevertheless suffer retaliation for exposing breaches . retaliation against volunteers and unpaid trainees may take the form of no longer making use of their services , or of giving a negative reference for future employment or otherwise damaging their reputation . ### effective whistleblower protection implies protecting also further categories of persons who , whilst not relying on their work - related activities economically , may nevertheless suffer retaliation for exposing breaches or for directly or indirectly supporting whistleblowers’ reporting . retaliation against volunteers and unpaid trainees may take the form of no longer making use of their services , or of giving a negative reference for future employment or otherwise damaging their reputation . retaliation against investigators or reporters could take the form of strategic litigation suits , for example regarding libel or defamation .


### article 6 obligation to establish external reporting channels and to follow up on reports member states shall designate the authorities competent to receive and handle reports . 2 . member states shall ensure that the competent authorities : establish independent and autonomous external reporting channels , which are both secure and ensure confidentiality , for receiving and handling information provided by the reporting person ; b ) give feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding three months or six months in duly justified cases ; c ) transmit the information contained in the report to competent bodies , offices or agencies of the union , as appropriate , for further investigation , where provided for under national or union law . 3 . member states shall ensure that competent authorities follow up on the reports by taking the necessary measures and investigate , to the extent appropriate , the subject - matter of the reports . the competent authorities shall communicate to the reporting person the final outcome of the investigations . 4 . member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the competent authority and that the reporting person is informed . ### article 6 setting up national authorities for reporting and for protecting whistleblowers member states shall designate or set up a national authority to receive and handle reports , and to ensure that they are closely followed up and that reporting persons are protected ; 2 . member states shall ensure that this national authority : establishes independent and autonomous external reporting channels , which are both secure and ensure confidentiality , for receiving and handling information provided by the reporting person ; b ) gives feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding three months or six months in duly justified cases ; c ) transmits the information contained in the report , where appropriate , to competent bodies , offices or agencies of the union for further investigation , where provided for under national or union law , and passes that information on to the whistleblower right away by any means necessary ; c a ) gives the reporting person the opportunity , without compelling him or her , to look over , examine and comment on the draft report over the course of the investigation , and the final report before it is published at the end of the investigation and , where relevant , take his or her comments into account ; c b ) publishes the contents of the report , ensuring that the reporting person ' s anonymity is maintained unless he or she requests otherwise , via their own communication channels . 3 . member states shall ensure that the national authority follows up on the reports by taking the necessary measures and investigates , to the extent appropriate , the subject - matter of the reports . the competent authorities shall communicate to the reporting person the final outcome of the investigations . 3 a . member states shall ensure that the national authorities can take adequate remedial action . 3 b . member states shall ensure that the national authority publishes the final report , ensuring the reporting person ' s anonymity is maintained unless he or she waives his or her right to anonymity , and that the national authority ensures that the report contains the reporting person ' s comments as well as remedial action where appropriate . 4 . member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the national authority immediately and that the reporting person is informed without delay . 4a . member states shall ensure that whistleblowers are provided with legal support throughout proceedings . they shall provide legal advice at all times for any potential whistleblower . 4b . member states shall ensure that reporting persons have access to legal aid during the procedure .


### coercion , intimidation , harassment or ostracism at the workplace ; ### coercion , intimidation , harassment , or ostracism ;


### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation . ### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation or long administrative procedures . several recent examples of retaliation against whistleblowers have significantly contributed to such fears . the purpose of this directive is to create a climate of trust that enables whistleblowers to report observed or suspected breaches of law , as well as actions or activities that threaten the public interest .


### member states shall take the necessary measures to prohibit any form of retaliation , whether direct or indirect , against reporting persons meeting the conditions set out in article 13 , including in particular in the form of : suspension , lay - off , dismissal or equivalent measures ; b ) demotion or withholding of promotion ; c ) transfer of duties , change of location of place of work , reduction in wages , change in working hours ; d ) withholding of training ; e ) negative performance assessment or employment reference ; f ) imposition or administering of any discipline , reprimand or other penalty , including a financial penalty ; g ) coercion , intimidation , harassment or ostracism at the workplace ; h ) discrimination , disadvantage or unfair treatment ; failure to convert a temporary employment contract into a permanent one ; j ) failure to renew or early termination of the temporary employment contract ; k ) damage , including to the person’s reputation , or financial loss , including loss of business and loss of income ; l ) blacklisting on the basis of a sector or industry - wide informal or formal agreement , which entails that the person will not , in the future , find employment in the sector or industry ; m ) early termination or cancellation of contract for goods or services ; n ) cancellation of a licence or permit . ### member states and the commission shall take the necessary measures to prohibit and impose penalties for any form of retaliation , whether direct or indirect , against : reporting persons meeting the definition set out in point 9 of article 3 or those preparing an imminent report or disclosure ; b ) any relatives of the reporting person who are also in a work - related relationship with the latter’s employer or customer / recipient of services ; c ) any natural or legal person who is assisting , collaborating or has collaborated with the reporting person on the report , particularly through sharing information about the report ; d ) any person involved in exercising the reporting person’s right to disclosure ; e ) any person representing the reporting person or who has provided support to the reporting person ; f ) the family and relatives of the reporting person . 1a . the retaliation referred to in paragraph 1 may take the forms mentioned below in particular , either as an actual act or even as threats or suggestions : suspension , lay - off , dismissal or equivalent measures ; b ) demotion or withholding of promotion ; c ) transfer of duties , change of location of place of work , reduction in wages , change in working hours ; d ) withholding of training ; e ) negative performance assessment or employment reference , or refusal to provide an employment reference ; f ) imposition or administering of any discipline , reprimand or other penalty , including a financial penalty ; g ) coercion , intimidation , harassment or ostracism at or outside of the workplace , or failure to address them ; h ) discrimination , disadvantage or unfair treatment ; failure to convert a temporary employment contract into a permanent one ; j ) failure to renew or early termination of the temporary employment contract ; k ) damage , including to the person’s reputation , particularly on social media , or financial loss , including loss of business and loss of income ; l ) blacklisting on the basis of a sector or industry - wide informal or formal agreement , which entails that the person will not , in the future , find employment in the sector or industry ; m ) early termination or cancellation of contract for goods or services ; m a ) refusal to consider a feasible transfer option upon the reporting person ' s request ; n ) cancellation of a licence or permit ; na ) wilful ignorance of the retaliation by a supervisor or supervisory body who is tasked with monitoring the protected person ; nb ) breaching the confidentiality and anonymity of the reporting person and other persons protected by this directive ; nc ) physical , moral or financial pressure exerted on the persons protected by this directive ; nd ) denying the rights of the defence , including excessive delays in the handling of cases ; ne ) abuse , including institutional abuse .


### ‘ retaliation’ means any threatened or actual act or omission prompted by the internal or external reporting which occurs in a work - related context and causes or may cause unjustified detriment to the reporting person ; ### ‘ retaliation’ means any threatened or actual act or omission prompted by the internal or external reporting and causes or may cause unjustified detriment to the reporting person or a member of his / her family ;


### article 1 material scope with a view to enhancing the enforcement of union law and policies in specific areas , this directive lays down common minimum standards for the protection of persons reporting on the following unlawful activities or abuse of law : breaches falling within the scope of the union acts set out in the annex as regards the following areas : public procurement ; financial services , prevention of money laundering and terrorist financing ; product safety ; transport safety ; protection of the environment ; nuclear safety ; food and feed safety , animal health and welfare ; public health ; consumer protection ; protection of privacy and personal data , and security of network and information systems . b ) breaches of articles 101 , 102 , 106 , 107 and 108 tfeu and breaches falling within the scope of council regulation no 1 / 2003 and council regulation no 2015 / 1589 ; c ) breaches affecting the financial interests of the union as defined by article 325 tfeu and as further specified , in particular , in directive 2017 / 1371 and regulation no 883 / 2013 ; d ) breaches relating to the internal market , as referred to in article 26 tfeu , as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law . 2 . where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in part 2 of the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts . ### article 1 material scope with a view to protecting the public interest , safeguarding freedom of information and expression and to enhancing the enforcement of union law and policies , this directive lays down common minimum standards for the protection of persons disclosing information related to breaches of the law or any unlawful activity and abuse of law which undermine or endanger the public interest in any field of union competence , including : - a ) fundamental rights guaranteed by the charter of fundamental rights of the european union , and more specifically freedom of expression and information as referred to in article 11 of the charter and case - law based on that article ; breaches falling within the scope of the union legislation , for example those acts set out in the annex as regards the following areas : public procurement ; financial services , prevention of money laundering and terrorist financing ; product safety ; transport safety ; protection of the environment ; nuclear safety ; food and feed safety , animal health and welfare ; public health ; consumer protection ; protection of privacy and personal data , and security of network and information systems . b ) breaches of articles 101 , 102 , 106 , 107 and 108 tfeu and breaches falling within the scope of council regulation no 1 / 2003 and council regulation no 2015 / 1589 ; c ) breaches affecting the financial interests of the union as defined by article 325 tfeu and as further specified , in particular , in directive 2017 / 1371 and regulation no 883 / 2013 ; d ) breaches relating to the internal market , as referred to in article 26 tfeu , as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law . 2 . where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in part 2 of the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts . this paragraph shall apply only in cases where the protection foreseen in sector - specific acts is higher than the one guaranteed by this directive .


### member states shall establish procedures to ensure that , where a report being initially addressed to a person who has not been designated as responsible handler for reports that person is refrained from disclosing any information that might identify the reporting or the concerned person . ### member states and union bodies shall establish procedures to ensure that , where a report being initially addressed to a person who has not been designated as responsible handler for reports that person is refrained from disclosing any information that might identify the reporting or the concerned person .


### competent authorities shall promptly acknowledge the receipt of written reports to the postal or electronic address indicated by the reporting person , unless the reporting person explicitly requested otherwise or the competent authority reasonably believes that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s identity . ### competent authorities as well as private and public legal entities shall promptly acknowledge the receipt of written reports to the postal or electronic address indicated by the reporting person , unless the reporting person explicitly requested otherwise or the competent authority , or private and public legal entities , believe that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s identity .


### member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the competent authority and that the reporting person is informed . ### member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the competent authority within reasonable time and that the reporting person is informed without delay .


### this directive should be without prejudice to the protection afforded to employees when reporting on breaches of union employment law . in particular , in the area of occupational safety and health , article 11 of framework directive 89 / 391 / eec already requires member states to ensure that workers or workers ' representatives shall not be placed at a disadvantage because of their requests or proposals to employers to take appropriate measures to mitigate hazards for workers and / or to remove sources of danger . workers and their representatives are entitled to raise issues with the competent national authorities if they consider that the measures taken and the means employed by the employer are inadequate for the purposes of ensuring safety and health . ### this directive is a complement to the protection afforded to employees when reporting on breaches of union employment law . in particular , in the area of occupational safety and health , article 11 of framework directive 89 / 391 / eec already requires member states to ensure that workers or workers ' representatives shall not be placed at a disadvantage because of their requests or proposals to employers to take appropriate measures to mitigate hazards for workers and / or to remove sources of danger . workers and their representatives are entitled to raise issues with the competent national authorities if they consider that the measures taken and the means employed by the employer are inadequate for the purposes of ensuring safety and health .


### as a rule , reporting persons should first use the internal channels at their disposal and report to their employer . however , it may be the case that internal channels do not exist or that their use is not mandatory , or that they were used but did not function properly . ### as a rule , reporting persons should have at their disposal both internal and external reporting channels including media outlets which play an essential role in preserving democratic values .


### competent authorities shall promptly acknowledge the receipt of written reports to the postal or electronic address indicated by the reporting person , unless the reporting person explicitly requested otherwise or the competent authority reasonably believes that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s identity . ### competent authorities shall promptly acknowledge the receipt of written reports to the postal or electronic address indicated by the reporting person or intermediaries , unless they explicitly requested otherwise or the competent authority reasonably believes that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s or intermediaries ' identity .


### retaliation expresses the close relationship that must exist between the report and the adverse treatment suffered , directly or indirectly , by the reporting person , so that this person can enjoy legal protection . effective protection of reporting persons as a means of enhancing the enforcement of union law requires a broad definition of retaliation , encompassing any act or omission occurring in the work - related context which causes them detriment . ### retaliation expresses the relationship that must exist between the report and the adverse treatment suffered , directly or indirectly , by the reporting person , so that this person can enjoy legal protection . effective protection of reporting persons as a means of enhancing the enforcement of union law requires a broad definition of retaliation , encompassing any act or omission which causes them detriment .


### member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners , if appropriate . ### member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , and protecting reporting persons , following consultations with social partners , if appropriate .


### providing any interested person with information on the procedures for reporting ; ### providing any interested person with information on the procedures for reporting and on the protection to which he or she is entitled under this directive ;


### protection of animal welfare as regulated by : ### article 1 protection of animals and health and well - being of animals . provisions and standards on the protection , health and well - being of animals , as regulated in particular by :


### in certain policy areas , breaches of union law may cause serious harm to the public interest , in the sense of creating significant risks for the welfare of society . where weaknesses of enforcement have been identified in those areas , and whistleblowers are in a privileged position to disclose breaches , it is necessary to enhance enforcement by ensuring effective protection of whistleblowers from retaliation and introducing effective reporting channels . ### breaches of union law may cause serious harm to the public interest , in the sense of creating significant risks for the welfare of society . as whistleblowers are usually in a privileged position to disclose breaches , it is necessary , in order to enhance enforcement of union law , to guarantee safe and effective disclosure of the information and to ensure effective protection of whistleblowers from retaliation .


### persons who report information about threats or harm to the public interest obtained in the context of their work - related activities make use of their right to freedom of expression . the right to freedom of expression , enshrined in article 11 of the charter of fundamental rights of the european union and in article 10 of the european convention on human rights , encompasses media freedom and pluralism . ### persons who report information , particularly about threats or harm to the public interest , make use of their right to freedom of expression . the right to freedom of expression , enshrined in article 11 of the charter of fundamental rights of the european union and in article 10 of the european convention on human rights , encompasses freedom of information as well as media freedom and pluralism .


### give feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding three months or six months in duly justified cases ; ### give comprehensive feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding two months or four months in duly justified cases ;


### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities , where retaliation is recommended or tolerated by the concerned person . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and workers’ representatives who have provided support to the reporting person . ### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities , where retaliation is recommended or tolerated by the concerned person . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . protection against retaliation should also be granted to natural or legal persons closely linked to the reporting person , irrespective of the nature of the activities , and whether they are paid or not . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and workers’ representatives who have provided support to the reporting person .


### maintaining contact with the reporting person for the purpose of informing the reporting person of the progress and the outcome of the investigation . ### maintaining contact with the reporting person and , whenever relevant , those facilitating the reporting , such as intermediaries and investigative journalists , for the purpose of informing them of the progress and the outcome of the investigation .


### persons who report information about threats or harm to the public interest obtained in the context of their work - related activities make use of their right to freedom of expression . the right to freedom of expression , enshrined in article 11 of the charter of fundamental rights of the european union and in article 10 of the european convention on human rights , encompasses media freedom and pluralism . ### persons who report information about threats or harm to the public interest are acting under the right of freedom of information and of expression , enshrined in article 11 of the charter of fundamental rights of the european union and in article 10 of the european convention on human rights , which encompasses the right to receive and impart information , as well as media freedom and pluralism .


### the competent authority shall offer the possibility to the reporting person to check , rectify and agree with the minutes of the meeting by signing them . ### the competent authorities and the public and private legal entities shall offer the possibility to the reporting person to check , rectify and agree the transcript of the call by signing it .


### accurate minutes of the meeting prepared by the dedicated staff members of the competent authority . ### accurate minutes of the meeting prepared by the dedicated staff members of the competent authority and the private and public legal entities .


### with a view to enhancing the enforcement of union law and policies in specific areas , this directive lays down common minimum standards for the protection of persons reporting on the following unlawful activities or abuse of law : breaches falling within the scope of the union acts set out in the annex as regards the following areas : public procurement ; financial services , prevention of money laundering and terrorist financing ; product safety ; transport safety ; protection of the environment ; nuclear safety ; food and feed safety , animal health and welfare ; public health ; consumer protection ; protection of privacy and personal data , and security of network and information systems . b ) breaches of articles 101 , 102 , 106 , 107 and 108 tfeu and breaches falling within the scope of council regulation no 1 / 2003 and council regulation no 2015 / 1589 ; c ) breaches affecting the financial interests of the union as defined by article 325 tfeu and as further specified , in particular , in directive 2017 / 1371 and regulation no 883 / 2013 ; d ) breaches relating to the internal market , as referred to in article 26 tfeu , as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law . 2 . where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in part 2 of the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts . ### with a view to ensuring and enhancing the enforcement of union law and policies , this directive lays down common minimum standards for the protection of persons reporting on the unlawful activities , abuse of law , or activities which run contrary to the objectives of union law especially in the following areas : breaches falling within the scope of the union acts , and especially those set out in the annex as regards the following areas : public procurement ; financial services , prevention of money laundering and terrorist financing ; social standards , health and safety at work ; food and non - food product safety ; transport safety ; protection of the environment , sustainable development , waste management , sea , air and noise pollution , protection and management of water and soils , protection of the natural world and biodiversity as well as combating climate change and wildlife crime ; nuclear safety ; food and feed safety ; animal protection , health and welfare ; public health ; consumer protection ; protection of privacy and personal data , and security of network and information systems . ab ) freedom of expression and information as referred to in article 11 of the charter of fundamental rights of the european union , and case - law based on that article ; ac ) tax fraud , tax evasion and tax optimisation ; ad ) social , environmental , economic and tax dumping ; ae ) ecocides ; b ) competition law , especially breaches of articles 101 , 102 , 106 , 107 and 108 tfeu and breaches falling within the scope of council regulation no 1 / 2003 and council regulation no 2015 / 1589 ; c ) financial interests of the union as defined by article 325tfeu and in particular in accordance with directive 2017 / 1371 and regulation no 883 / 2013 ; d ) internal market , as referred to in article 26 tfeu , as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law . 2 . where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in part 2 of the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts and they shall supplement the specific regulations listed in the annex in instances where they provide more protection to whistleblowers . this paragraph shall apply only in cases where the protection provided for in sector - specific acts is higher than that provided for in this directive .


### article 15 measures for the protection of reporting persons against retaliation member states shall take the necessary measures to ensure the protection of reporting persons meeting the conditions set out in article 13 against retaliation . such measures shall include , in particular , those set out in paragraphs 2 to 8 . 2 . comprehensive and independent information and advice shall be easily accessible to the public , free of charge , on procedures and remedies available on protection against retaliation . 3 . reporting persons shall have access to effective assistance from competent authorities before any relevant authority involved in their protection against retaliation , including , where provided for under national law , certification of the fact that they qualify for protection under this directive . 4 . persons reporting externally to competent authorities or making a public disclosure in accordance with this directive shall not be considered to have breached any restriction on disclosure of information imposed by contract or by any legislative , regulatory or administrative provision , and incur liability of any kind in respect of such disclosure . 5 . in judicial proceedings relating to a detriment suffered by the reporting person , and subject to him or her providing reasonable grounds to believe that the detriment was in retaliation for having made the report or disclosure , it shall be for the person who has taken the retaliatory measure to prove that the detriment was not a consequence of the report but was exclusively based on duly justified grounds . 6 . reporting persons shall have access to remedial measures against retaliation as appropriate , including interim relief pending the resolution of legal proceedings , in accordance with the national framework 7 . in addition to the exemption from measures , procedures and remedies provided for in directive 2016 / 943 , in judicial proceedings , including for defamation , breach of copyright , breach of secrecy or for compensation requests based on private , public , or on collective labour law , reporting persons shall have the right to rely on having made a report or disclosure in accordance with this directive to seek dismissal . 8 . in addition to providing legal aid to reporting persons in criminal and in cross - border civil proceedings in accordance with directive 2016 / 1919 and directive 2008 / 52 / ec of the european parliament and of the council1a , and in accordance with national law , member states may provide for further measures of legal and financial assistance and support for reporting persons in the framework of legal proceedings . __________________ 1a directive 2008 / 52 / ec of the european parliament and of the council of 21 may 2008 on certain aspects of mediation in civil and commercial matters . ### article 15 measures for the protection of reporting persons and intermediaries against retaliation member states shall take the necessary measures to ensure the protection of reporting persons and intermediaries according to the framework set out in article 13 against retaliation . such measures shall include , in particular , those set out in paragraphs 2 to 8 . 2 . comprehensive and independent information and advice shall be easily accessible to the public , free of charge , on procedures and remedies available on protection against retaliation . 3 . reporting persons and intermediaries shall have access to effective assistance from competent authorities before any relevant authority involved in their protection against retaliation , including , where provided for under national law , certification of the fact that they qualify for protection under this directive . 4 . persons reporting externally to competent authorities or making a public disclosure in accordance with this directive shall not be considered to have breached any restriction on disclosure of information imposed by contract or by any legislative , regulatory or administrative provision , and incur liability of any kind in respect of such disclosure . 5 . in judicial proceedings relating to a detriment suffered by the reporting person or the intermediary , it shall be for the person who has taken the retaliatory measure to prove that the detriment was not a consequence of the report or public disclosure but was exclusively based on duly justified grounds . 6 . reporting persons and intermediaries shall have access to remedial measures against retaliation as appropriate , including interim relief pending the resolution of legal proceedings , in accordance with the national framework . 7 . in addition to the exemption from measures , procedures and remedies provided for in directive 2016 / 943 , in judicial proceedings , including for defamation , breach of copyright , breach of secrecy or for compensation requests based on private , public , or on collective labour law , reporting persons shall have the right to rely on having made a report or disclosure in accordance with this directive to seek dismissal . 8 . in addition to providing legal aid to reporting persons in criminal and in cross - border civil proceedings in accordance with directive 2016 / 1919 and directive 2008 / 52 / ec of the european parliament and of the council1a , and in accordance with national law , member states may provide for further measures of legal and financial assistance and support for reporting persons in the framework of legal proceedings . __________________ 1a directive 2008 / 52 / ec of the european parliament and of the council of 21 may 2008 on certain aspects of mediation in civil and commercial matters .


### protection should also extend to further categories of natural or legal persons , who , whilst not being ' workers ' within the meaning of article 45 tfeu , can play a key role in exposing breaches of the law and may find themselves in a position of economic vulnerability in the context of their work - related activities . for instance , in areas such as product safety , suppliers are much closer to the source of possible unfair and illicit manufacturing , import or distribution practices of unsafe products ; in the implementation of union funds , consultants providing their services are in a privileged position to draw attention to breaches they witness . such categories of persons , including self - employed persons providing services , freelance , contractors , sub - contractors and suppliers , are typically subject to retaliation in the form of early termination or cancellation of contract of services , licence or permit , loss of business , loss of income , coercion , intimidation or harassment , blacklisting / business boycotting or damage to their reputation . shareholders and persons in managerial bodies , may also suffer retaliation , for instance in financial terms or in the form of intimidation or harassment , blacklisting or damage to their reputation . protection should also be granted to candidates for employment or for providing services to an organisation who acquired the information on breaches of law during the recruitment process or other pre - contractual negotiation stage , and may suffer retaliation for instance in the form of negative employment references or blacklisting / business boycotting . ### protection should also extend to people that facilitate reporting , such as intermediaries and investigative journalists , as well as further categories of natural or legal persons , who , whilst not being ' workers ' within the meaning of article 45 tfeu , can play a key role in exposing breaches of the law and may find themselves in a position of economic vulnerability in the context of their work - related activities . for instance , in areas such as product safety , suppliers are much closer to the source of possible unfair and illicit manufacturing , import or distribution practices of unsafe products ; in the implementation of union funds , consultants providing their services are in a privileged position to draw attention to breaches they witness . such categories of persons , including self - employed persons providing services , freelance , contractors , sub - contractors and suppliers , are typically subject to retaliation in the form of early termination or cancellation of contract of services , licence or permit , loss of business , loss of income , coercion , intimidation or harassment , blacklisting / business boycotting or damage to their reputation . shareholders and persons in managerial bodies , may also suffer retaliation , for instance in financial terms or in the form of intimidation or harassment , blacklisting or damage to their reputation . protection should also be granted to candidates for employment or for providing services to an organisation who acquired the information on breaches of law during the recruitment process or other pre - contractual negotiation stage , and may suffer retaliation for instance in the form of negative employment references or blacklisting / business boycotting .


### article 4 obligation to establish internal channels and procedures for reporting and follow - up of reports member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners , if appropriate . 2 . such channels and procedures shall allow for reporting by employees of the entity . they may allow for reporting by other persons who are in contact with the entity in the context of their work - related activities , referred to in article 2 , and , but the use of internal channels for reporting shall not be mandatory for these categories of persons . 3 . the legal entities in the private sector referred to in paragraph 1 are the following : private legal entities with 50 or more employees ; b ) private legal entities with an annual business turnover or annual balance sheet total of eur 10 million or more ; c ) private legal entities of any size operating in the area of financial services or vulnerable to money laundering or terrorist financing , as regulated under the union acts referred to in the annex . 4 . following an appropriate risk assessment taking into account the nature of activities of the entities and the ensuing level of risk , member states may require small private legal entities , as defined in commission recommendation of 6 may 200362 , other than those referred to in paragraph 3 to establish internal reporting channels and procedures . 5 . any decision taken by a member state pursuant to paragraph 4 shall be notified to the commission , together with a justification and the criteria used in the risk assessment . the commission shall communicate that decision to the other member states . 6 . the legal entities in the public sector referred to in paragraph 1 shall be the following : state administration ; b ) regional administration and departments ; c ) municipalities with more than 10 000 inhabitants ; d ) other entities governed by public law . __________________ 62 commission recommendation of 6 may 2003 concerning the definition of micro , small and medium - sized enterprises oj l 124 , 20 . 5 . 2003 , p . 36 . ### article 4 internal channels and procedures for reporting and follow - up of reports member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners , if appropriate . 2 . such channels and procedures shall allow for reporting by employees of the entity . they may allow for reporting by other persons who are in contact with the entity in the context of their work - related activities , referred to in article 2 , and , but the use of internal channels for reporting shall not be mandatory for these categories of persons . 3 . the legal entities in the private sector referred to in paragraph 1 are the following : private legal entities with 50 or more employees ; b ) private legal entities with an annual business turnover or annual balance sheet total of eur 10 million or more ; c ) private legal entities of any size operating in the area of financial services or vulnerable to money laundering or terrorist financing , as regulated under the union acts referred to in the annex . 4 . following an appropriate risk assessment taking into account the nature of activities of the entities and the ensuing level of relevance and risk for the public , member states may require small private legal entities , as defined in commission recommendation of 6 may 200362 , other than those referred to in paragraph 3 to establish internal reporting channels and procedures . 5 . any decision taken by a member state pursuant to paragraph 4 shall be notified to the commission , together with a justification and the criteria used in the risk assessment . the commission shall communicate that decision to the other member states . 6 . the legal entities in the public sector referred to in paragraph 1 shall be the following : state administration ; b ) regional administration and departments ; c ) municipalities with more than 5000 inhabitants ; ca ) private entities providing a public service or under public control ; d ) other entities governed by public law . 6a . european union institutions , agencies and bodies shall also establish channels and procedures for reporting and following up on reports , following consultations with social partners . __________________ 62 commission recommendation of 6 may 2003 concerning the definition of micro , small and medium - sized enterprises oj l 124 , 20 . 5 . 2003 , p . 36 .


### where an unrecorded telephone line is used for reporting , the competent authority shall have the right to document the oral reporting in the form of accurate minutes of the conversation prepared by the dedicated staff members . the competent authority shall offer the possibility to the reporting person to check , rectify and agree with the minutes of the call by signing them . ### where an unrecorded telephone line is used for reporting , the competent authority or union referral body shall have the right to document the oral reporting in the form of accurate minutes of the conversation prepared by the dedicated staff members . the competent authority shall offer the possibility to the reporting person to check , rectify and agree with the minutes of the call by signing them .


### whistleblower protection currently provided in the european union is fragmented across member states and uneven across policy areas . the consequences of breaches of union law with cross - border dimension uncovered by whistleblowers illustrate how insufficient protection in one member state not only negatively impacts on the functioning of eu policies in that member state but can also spill over into other member states and the union as a whole . ### whistleblower protection currently provided in the european union is fragmented across member states and uneven across policy areas . cases of breaches of union law with cross - border dimension uncovered by whistleblowers illustrate how insufficient or different protection levels among member states can have a negative impact on the functioning of union policies .


### competent authorities shall promptly acknowledge the receipt of written reports to the postal or electronic address indicated by the reporting person , unless the reporting person explicitly requested otherwise or the competent authority reasonably believes that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s identity . ### competent authorities shall promptly acknowledge the receipt of written reports to the postal or electronic address indicated by the reporting person or intermediaries , unless they explicitly requested otherwise or the competent authority reasonably believes that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s or intermediaries ' identity .


### article 7 design of external reporting channels dedicated external reporting channels shall be considered independent and autonomous , if they meet all of the following criteria : they are separated from general communication channels of the competent authority , including those through which the competent authority communicates internally and with third parties in its ordinary course of business ; b ) they are designed , set up and operated in a manner that ensures the completeness , integrity and confidentiality of the information and prevents access to non - authorised staff members of the competent authority ; c ) they enable the storage of durable information in accordance with article 11 to allow for further investigations . 2 . the dedicated reporting channels shall allow for reporting in at least all of the following ways : written report in electronic or paper format ; b ) oral report through telephone lines , whether recorded or unrecorded ; c ) physical meeting with dedicated staff members of the competent authority . 3 . competent authorities shall ensure that a report received by means other than dedicated reporting channels referred to in paragraphs 1 and 2 is promptly forwarded without modification to the dedicated staff members of the competent authority by using dedicated communication channels . 4 . member states shall establish procedures to ensure that , where a report being initially addressed to a person who has not been designated as responsible handler for reports that person is refrained from disclosing any information that might identify the reporting or the concerned person . ### article 7 design of external reporting channels dedicated external reporting channels shall be considered independent , autonomous , clear and transparent if they meet all of the following criteria : they are separated from general communication channels of the competent authority , including those through which the competent authority communicates internally and with third parties in its ordinary course of business ; b ) they are designed , set up and operated in a manner that ensures the completeness , integrity and confidentiality of the identity and / or the anonymity of the reporting person or intermediaries ; ba ) they prevent access to non - authorised persons ; c ) they enable the storage of durable information in accordance with article 11 to allow for further investigations ; ca ) they are easily accessible also to people with disabilities . 2 . the dedicated reporting channels shall allow for reporting in at least all of the following ways : written report in electronic or paper format , including options for anonymous disclosures , as well as disclosures employing cryptographic methods ; b ) oral report through telephone lines , whether recorded or unrecorded ; c ) physical meeting with dedicated staff members of the competent authority . 3 . competent authorities shall ensure that a report received by means other than dedicated reporting channels referred to in paragraphs 1 and 2 is promptly forwarded without modification to the dedicated staff members of the competent authority by using dedicated communication channels . 4 . member states shall establish procedures to ensure that , where a report being initially addressed to a person who has not been designated as responsible handler for reports that person is refrained from disclosing any information that might identify the reporting or the concerned person .


### member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the competent authority and that the reporting person is informed . ### member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the competent authority within reasonable time and that the reporting person is informed without delay .


### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities , where retaliation is recommended or tolerated by the concerned person . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and workers’ representatives who have provided support to the reporting person . ### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . protection against retaliation should also be granted to natural persons closely linked to the reporting person , irrespective of the nature of the activities , and of whether they are paid or not . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and representatives of individuals who have provided support to the reporting person .


### give feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding three months or six months in duly justified cases ; ### acknowledge receipt of the report within 5 working days , give feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding two months ;


### ‘ competent authority’ means any national authority entitled to receive reports in accordance with chapter iii and designated to carry out the duties provided for in this directive , in particular as regards the follow up of reports . ### ‘ competent authority’ means any authority entitled to receive reports in accordance with chapter iii and designated to carry out the duties provided for in this directive , in particular as regards the follow up of reports .


### article 13 conditions for the protection of reporting persons a reporting person shall qualify for protection under this directive provided he or she has reasonable grounds to believe that the information reported was true at the time of reporting and that this information falls within the scope of this directive . 2 . a person reporting externally shall qualify for protection under this directive where one of the following conditions is fulfilled : he or she first reported internally but no appropriate action was taken in response to the report within the reasonable timeframe referred in article 5 ; b ) internal reporting channels were not available for the reporting person or the reporting person could not reasonably be expected to be aware of the availability of such channels ; c ) the use of internal reporting channels was not mandatory for the reporting person , in accordance with article 4 ; d ) he or she could not reasonably be expected to use internal reporting channels in light of the subject - matter of the report ; e ) he or she had reasonable grounds to believe that the use of internal reporting channels could jeopardise the effectiveness of investigative actions by competent authorities ; f ) he or she was entitled to report directly through the external reporting channels to a competent authority by virtue of union law . 3 . a person reporting to relevant bodies , offices or agencies of the union on breaches falling within the scope of this directive shall qualify for protection as laid down in this directive under the same conditions as a person who reported externally in accordance with the conditions set out in paragraph 2 . 4 . a person publicly disclosing information on breaches falling within the scope of this directive shall qualify for protection under this directive where : he or she first reported internally and / or externally in accordance with chapters ii and iii and paragraph 2 of this article , but no appropriate action was taken in response to the report within the timeframe referred to in articles 6 and 9 ; or b ) he or she could not reasonably be expected to use internal and / or external reporting channels due to imminent or manifest danger for the public interest , or to the particular circumstances of the case , or where there is a risk of irreversible damage . ### article 13 framework for the protection of reporting persons and intermediaries a reporting person or intermediary shall qualify for protection under this directive provided he or she has reasonable grounds to believe that the information reported or disclosed was true at the time of reporting or disclosure and that this information falls within the scope of this directive .


### he or she could not reasonably be expected to use internal and / or external reporting channels due to imminent or manifest danger for the public interest , or to the particular circumstances of the case , or where there is a risk of irreversible damage . ### he or she could not reasonably be expected to use internal and / or external reporting channels due , for instance , to imminent or manifest danger for the public interest , or to the particular circumstances of the case , or where there is a risk of irreversible damage .


### a person reporting to relevant bodies , offices or agencies of the union on breaches falling within the scope of this directive shall qualify for protection as laid down in this directive under the same conditions as a person who reported externally in accordance with the conditions set out in paragraph 2 . ### a person reporting to relevant bodies , offices or agencies of the union on breaches falling within the scope of this directive shall qualify for protection as laid down in this directive under the same conditions as a person who reported in accordance with paragraph 1 .


### a person reporting to relevant bodies , offices or agencies of the union on breaches falling within the scope of this directive shall qualify for protection as laid down in this directive under the same conditions as a person who reported externally in accordance with the conditions set out in paragraph 2 . ### a natural or legal person reporting to relevant bodies , offices or agencies of the union on breaches falling within the scope of this directive shall qualify for protection as laid down in this directive under the same conditions as a person who reported in accordance with the conditions set out in paragraph 1 .


### breaches falling within the scope of the union acts set out in the annex as regards the following areas : ### breaches falling within the scope of the union actsin the following areas :


### the most appropriate persons or departments within a private legal entity to be designated as competent to receive and follow up on reports depend on the structure of the entity , but , in any case , their function should ensure absence of conflict of interest and independence . in smaller entities , this function could be a dual function held by a company officer well placed to report directly to the organisational head , such as a chief compliance or human resources officer , a legal or privacy officer , a chief financial officer , a chief audit executive or a member of the board . ### the most appropriate persons or departments within a private legal entity to be designated as competent to receive and follow up on reports depend on the structure of the entity , but , in any case they should be designated in close collaboration with employees or employee representatives and their composition , function and working procedures should ensure absence of conflict of interest and independence .