### failure to convert a temporary employment contract into a permanent one ; ### failure to convert an internship or a temporary employment contract into a permanent one ;


### each time a new union act for which whistleblower protection is relevant and can contribute to more effective enforcement is adopted , consideration should be given to whether to amend the annex to the present directive in order to place it under its scope . ### each time a new union act for which whistleblower protection is relevant and can contribute to more effective enforcement is adopted , it should be added to the annex to the present directive in order to place it under its scope .


### 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 . ### 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 regardless of the reporting channel chosen .


### effective prevention of breaches of union law requires that protection is also granted to persons who provide information about potential breaches , which have not yet materialised , but are likely to be committed . for the same reasons , protection is warranted also for persons who do not provide positive evidence but raise reasonable concerns or suspicions . at the same time , protection should not apply to the reporting of information which is already in the public domain or of unsubstantiated rumours and hearsay . ### effective prevention of breaches of union law requires that protection is also granted to persons who provide information about potential breaches , which have not yet materialised , but are likely to be committed . for the same reasons , protection is warranted also for persons who do not provide positive evidence but raise reasonable concerns or suspicions as well as to persons complementing information to issues already in the public domain . at the same time , protection should not apply to the reporting of unsubstantiated rumours and hearsay .


### where a recorded telephone line is used for reporting , subject to the consent of the reporting person , the competent authority shall have the right to document the oral reporting in one of the following ways : ### where a recorded telephone line is used for reporting , subject to the consent of the reporting person and ensuring the necessary confidentiality is maintained , the competent authorities and the private and public legal entities shall have the right to document the oral reporting in one of the following ways :


### 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 .


### ‘ disclosure’ means making information on breaches acquired within the work - related context available to the public domain ; ### ‘ disclosure’ means making information on breaches available to the public domain ;


### accordingly , common minimum standards ensuring effective whistleblower protection should apply in those acts and policy areas where i ) there is a need to strengthen enforcement ; ii ) under - reporting by whistleblowers is a key factor affecting enforcement , and iii ) breaches of union law cause serious harm to the public interest . ### accordingly , common minimum standards ensuring effective , unconditional , whistleblower protection should apply in all acts and policy areas of the union , which by their very nature serve the public and general interest .


### 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 and intermediaries 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 . protection should also be afforded in case of direct and / or indirect retaliation taken by third parties .


### member states may introduce or retain provisions more favourable to the rights of the reporting persons than those set out in this directive , without prejudice to article 16 and article 17 . ### member states may introduce or retain provisions more favourable to the rights of the reporting persons than those set out in this directive and establish reporting systems on national provisions , without prejudice to article 16 and article17 .


### 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 and those facilitating the reporting , such as intermediaries and investigative journalists 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 representatives of those who have provided support to the reporting person .


### member states shall ensure that competent authorities have staff members dedicated to handling reports . dedicated staff members shall receive specific training for the purposes of handling reports . ### member states shall ensure that competent authorities have staff members dedicated to handling reports , while respecting confidentiality of persons reporting on breaches . dedicated staff members shall receive specific training for the purposes of handling reports .


### 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 ; ### independent 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 persons ;


### 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 .


### 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 authority shall offer the possibility to the reporting person or intermediaries to check , rectify and agree with the minutes of the meeting by signing them .


### the competent authority shall offer the possibility to the reporting person to check , rectify and agree the transcript of the call by signing it . ### the competent authority shall offer the possibility to the reporting person or the intermediary to check , rectify and agree the transcript of the call by signing it .


### 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 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 or the intermediary to check , rectify and agree with the minutes of the call by signing them .


### having regard to article 294 and articles 16 , 33 , 43 , 50 , 53 , 62 , 91 , 100 , 103 , 109 , 114 , 168 , 169 , 192 , 207 and 325 of the treaty on the functioning of the european union and article 31 thereof , ### having regard to the treaty on the functioning of the european union , and in particular articles 16 , 19 , 33 , 43 , 50 , 53 , 62 , 77 , 78 , 79 , 83 , 91 , 100 , 103 , 109 , 114 , 153 , 157 , 168 , 169 , 192 , 207 and 325 thereof and to the treaty establishing the european atomic energy community , and in particular article 31 thereof ,


### 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 authorities and the private and public legal entities 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 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 .


### the competent authority shall offer the possibility to the reporting person to check , rectify and agree the transcript of the call by signing it . ### 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 .


### 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 .


### written reports in electronic or paper format and / or oral report through telephone lines , whether recorded or unrecorded ; ### written reports in electronic or paper format and / or oral report through telephone lines , whether recorded or unrecorded ; in case the phone conversation is recorded , the prior consent of the reporting person is necessary ;


### member states shall ensure that competent authorities publish on their websites in a separate , easily identifiable and accessible section at least the following information : ### member states and the commission shall ensure that competent authorities and the union referral body publish on their websites in a separate , easily identifiable and accessible section at least the following information :


### where a recorded telephone line is used for reporting , subject to the consent of the reporting person , the competent authority shall have the right to document the oral reporting in one of the following ways : ### where a recorded telephone line is used for reporting , subject to the consent of the reporting person and on condition that the necessary confidentiality is maintained , the competent authority and union referral body shall have the right to document the oral reporting in one of the following ways :


### each time a new union act for which whistleblower protection is relevant and can contribute to more effective enforcement is adopted , consideration should be given to whether to amend the annex to the present directive in order to place it under its scope . ### each time a new union act for which whistleblower protection is relevant and can contribute to more effective enforcement is adopted , it should be added to the annex to the present directive in order to place it under its scope .


### public health ; ### public health or public safety ;


### at union level , reports by whistleblowers are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law . ### at union level , reports and disclosures by whistleblowers are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law .


### 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 ; ### 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 ;


### 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 .


### accordingly , common minimum standards ensuring effective whistleblower protection should apply in those acts and policy areas where i ) there is a need to strengthen enforcement ; ii ) under - reporting by whistleblowers is a key factor affecting enforcement , and iii ) breaches of union law cause serious harm to the public interest . ### accordingly , common minimum standards ensuring effective whistleblower protection should apply , particularly in those acts and policy areas where i ) there is a potential threat to the public interest ; ii ) there is a need to strengthen enforcement ; iii ) under - reporting by whistleblowers is a key factor affecting enforcement .


### 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 and that the reporting person is informed . member states shall ensure that competent authorities receiving reports they do not have competence to address have clear procedures for handling all disclosed information securely with due regard to confidentiality .


### 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 . ### 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 . this role should be independent and could be performed by civil society organisations and / or trade unions .


### 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 .


### 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 ; ### 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 authorities ;


### a reasonable timeframe , not exceeding three months or six months in duly justified cases , for giving feed - back to the reporting person about the follow - up of the report and the type and content of this feed - back ; ### a reasonable timeframe , not exceeding three months or six months in duly justified cases , for giving feed - back to the reporting person and , whenever relevant , to those facilitating the reporting , such as intermediaries and investigative journalists , about the follow - up of the report and the type and content of this feed - back ;


### accordingly , common minimum standards ensuring effective whistleblower protection should apply in those acts and policy areas where i ) there is a need to strengthen enforcement ; ii ) under - reporting by whistleblowers is a key factor affecting enforcement , and iii ) breaches of union law cause serious harm to the public interest . ### accordingly , common minimum standards ensuring effective , whistleblower protection should apply in all acts and policy areas of the european union , which by their very nature constitute a public and general interest .


### potential whistleblowers who are not sure about how to report or whether they will be protected in the end may be discouraged from reporting . member states should ensure that relevant information is provided in a user - friendly way and is easily accessible to the general public . individual , impartial and confidential advice , free of charge , should be available on , for example , whether the information in question is covered by the applicable rules on whistleblower protection , which reporting channel may best be used and which alternative procedures are available in case the information is not covered by the applicable rules . access to such advice can help ensure that reports are made through the appropriate channels , in a responsible manner and that breaches and wrongdoings are detected in a timely manner or even prevented . ### potential whistleblowers who are not sure about how to report or whether they will be protected in the end may be discouraged from reporting . member states and relevant bodies , offices or agencies of the union , as well as the union referral body should ensure that relevant information is provided in a user - friendly way and is easily accessible to the general public and support the work of csos providing this information . individual , impartial and confidential advice , free of charge , should be available on , for example , whether the information in question is covered by the applicable rules on whistleblower protection , which reporting channel may best be used and which alternative procedures are available in case the information is not covered by the applicable rules . access to such advice anonymously can help ensure that reports are made through the appropriate safe and confidential channels and that breaches and wrongdoings are detected in a timely manner or even prevented .


### it should not be possible to waive the rights and obligations established by this directive by contractual means . individuals’ legal or contractual obligations , such as loyalty clauses in contracts or confidentiality / non - disclosure agreements , cannot be relied on to preclude workers from reporting , to deny protection or to penalise them for having done so . at the same time , this directive should not affect the protection of legal and other professional privilege as provided for under national law . ### it should not be possible to waive the rights and obligations established by this directive by contractual means . individuals’ legal or contractual obligations , such as loyalty clauses in contracts or confidentiality / non - disclosure agreements , cannot be relied on to preclude persons from reporting , to deny protection or to penalise them for having done so . at the same time , this directive should not affect the protection of legal and other professional privilege as provided for under national law .


### 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 .


### member states shall designate the authorities competent to receive and handle reports . ### member states shall designate or set up the authorities competent to receive and handle reports .


### 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 .


### whistleblowers are , in particular , important sources for investigative journalists . providing effective protection to whistleblowers from retaliation increases the legal certainty of whistleblowers and thereby encourages and facilitates whistleblowing also to the media . in this respect , protection of whistleblowers as journalistic sources is crucial for safeguarding the ‘ watchdog’ role of investigative journalism in democratic societies . ### whistleblowers are , in particular , important sources for investigative journalists . providing effective protection to whistleblowers from retaliation increases the legal certainty of whistleblowers and thereby encourages and facilitates whistleblowing also to the media . in this respect , protection of whistleblowers as journalistic sources is crucial for safeguarding the ‘ watchdog’ role of investigative journalism in democratic societies . due to their importance for the freedom of expression and the right to receive information , public disclosures , including through the media , should be encouraged .


### having regard to the treaty on the functioning of the european union , and in particular articles 16 , 33 , 43 , 50 , 53 , 62 , 91 , 100 , 103 , 109 , 114 , 168 , 169 , 192 , 207 and 325 thereof and to the treaty establishing the european atomic energy community , and in particular article 31 thereof , ### having regard to the treaty on the functioning of the european union , and in particular articles 9 , 10 , 11 , 12 , 15 , 16 , 33 , 43 , 50 , 53 , 62 , 91 , 100 , 103 , 109 , 114 , 168 , 169 , 192 , 207 , 325 and 352 thereof and to the treaty establishing the european atomic energy community , and in particular article 31 thereof ,


### 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 .


### at union level , reports by whistleblowers are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law . ### at union level , reports by whistleblowers are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law , thus enhancing transparency and accountability .


### 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 .


### 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 . ### reporting persons and those facilitating the reporting shall have access to remedial measures against retaliation covering all direct , indirect , and future consequences of any detriment , including , as appropriate , making any provision to act taken in breach of article 14 void ; the reinstatement of the reporting person with equal salary , status , duties and working conditions ; the transfer of the reporting person to a new department or supervisor ; compensation for pain and suffering ; interim relief pending the resolution of legal proceedings .


### ‘ 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 . ### ‘ 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 .


### ‘ 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 . ### ‘ work - related context’ means current or past work activities regardless of the employment status or business relationship in the public or private sector through which , irrespective of their nature , persons may acquire information on breaches within which these persons may suffer retaliation if they report them ;


### 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 and the union referral body 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 union referral body reasonably believes that acknowledging receipt of a written report would jeopardise the protection of the reporting person’s identity .


### having regard to article 294 and articles 16 , 33 , 43 , 50 , 53 , 62 , 91 , 100 , 103 , 109 , 114 , 168 , 169 , 192 , 207 and 325 of the treaty on the functioning of the european union and article 31 thereof , ### having regard to the treaty on the functioning of the european union , and in particular articles 16 , 19 , 33 , 43 , 50 , 53 , 62 , 77 , 78 , 79 , 83 , 91 , 100 , 103 , 109 , 114 , 153 , 157 , 168 , 169 , 192 , 207 and 325 thereof and to the treaty establishing the european atomic energy community , and in particular article 31 thereof ,


### action taken against reporting persons outside the work - related context , through proceedings , for instance , related to defamation , breach of copyright , trade secrets , confidentiality and personal data protection , can also pose a serious deterrent to whistleblowing . directive 2016 / 943 of the european parliament and of the council58 exempts reporting persons from the civil redress measures , procedures and remedies it provides for , in case the alleged acquisition , use or disclosure of the trade secret was carried out for revealing misconduct , wrongdoing or illegal activity , provided that the respondent acted for the purpose of protecting the general public interest . also in other proceedings , reporting persons should be able to rely on having made a report or disclosure in accordance with this directive as a defence . in such cases , the person initiating the proceedings should carry the burden to prove any intent on the part of the reporting person to violate the law . __________________ 58 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 . ### action taken against reporting persons outside the work - related context , through proceedings , for instance , related to defamation , breach of copyright , trade secrets , confidentiality and personal data protection , can also pose a serious deterrent to whistleblowing . the protection of whistleblowers provided for in this directive should prevail over directive 2016 / 943 of the european parliament and of the council58 and therefore whistleblowers meeting the requirements of this directive should be exempted from the civil redress measures , procedures and remedies provided for in directive 2016 / 943 provides for . also in other proceedings , reporting persons should be able to rely on having made a report or disclosure in accordance with this directive as a defence . in such cases , the person initiating the proceedings should carry the burden to prove any intent on the part of the reporting person to violate the law . __________________ 58 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 .


### earticle 1 – protection of the environment : ### earticle 1 – protection of the environment , sustainable development , waste management , marine , air and noise pollution , protection and management of water and soils , protection of nature and biodiversity and the fight against climate change :


### 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 .


### breaches falling within the scope of the union acts set out in the annex as regards the following areas : ### breaches of fundamental rights and principles of the eu , as well as breaches falling within the scope of the union acts set out in the annex as regards the following areas :


### the manner in which the competent authority may require the reporting person to clarify the information reported or to provide additional information that is available to the reporting person ; ### the manner in which the competent authority may require the reporting person or the intermediary to clarify the information reported or to provide additional information that is available to the reporting person ;


### 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 .


### the exemption of small and micro undertakings from the obligation to establish internal reporting channels should not apply to private undertakings active in the area of financial services . such undertakings should remain obliged to establish internal reporting channels , in line with the current obligations set forth in the union acquis on financial services . ### the exemption of small and micro undertakings from the obligation to establish internal reporting channels should not apply to private undertakings active in the area of financial services and in those sectors that provide care for severely disabled individuals and / or individuals who are vulnerable or frail due to age or physical or mental impairment . such undertakings should remain obliged to establish internal reporting channels , in line with the current obligations set forth in the union acquis on financial services .


### ‘ reclamation plant’ means an urban waste water treatment plant or other plant that further treats urban waste water complying with the requirements set out in directive 91 / 271 / eec in order to produce water that is fit for a use specified in section 1 of annex i to this regulation ; ### ‘ reclamation facility’ means a part of an urban waste water treatment plant or other facility that further treats urban waste water previously treated according to and complying with the requirements set out in directive 91 / 271 / eec in order to produce reclaimed water that is fit for a use specified in section 1 of annex i to this regulation ;


### ' reclamation plant operator ' means a natural or legal person who operates or controls a reclamation plant ; ### ' reclamation facility operator ' means a natural or legal person who operates or controls a reclamation facility ;


### the purpose of this regulation is to guarantee that reclaimed water is safe for its intended use , thereby ensuring a high level of protection of human and animal health and the environment , addressing water scarcity and the resulting pressure on water resources in a coordinated way throughout the union , thus also contributing to the efficient functioning of the internal market . ### the purpose of this regulation is to guarantee that reclaimed water is safe for its intended use , thereby ensuring a high level of protection of human and animal health , and that reclaimed water operations are done in line with the eu environmental objectives , in particular addressing the resulting pressure on water resources in a coordinated way throughout the union , thus also contributing to the efficient functioning of the internal market . in order to prevent any possible contamination of water resources used for drinking water purpose , reuse of treated waste water shall not be authorised in catchment areas of aquifers used for drinking water supply .


### this regulation lays down minimum requirements for water quality and monitoring and the obligation to carry out specified key risk management tasks , for the safe reuse of treated urban waste water in the context of integrated water management . ### this regulation lays down minimum requirements for water quality and monitoring and the obligation to carry out specified key risk management tasks , including but not limited to the monitoring and timely repair of leakage from the distribution system , for the safe reuse of treated urban waste water in the context of integrated water management .


### reclamation plant operators shall ensure that reclaimed water destined for a use specified in section 1 of annex i , shall , at the outlet of the reclamation plant , comply with the following : ### reclamation facility operators shall , at the point of compliance , ensure that reclaimed water destined for a use specified in section 1 of annex i , shall comply with the following :


### the competent authority shall decide within 3 months from the receipt of the complete application as referred to in point of article 6 whether to grant the permit . where the competent authority needs more time due to the complexity of the application , it shall inform the applicant thereof , indicate the expected date of granting the permit and provide reasons for the extension . ### the competent authority shall assess if all preventive measures have been implemented in accordance with the water hierarchy , taking into account the cost benefit dimension and shall ensure that the new permit will not increase global water use in the region , but will be a necessary replacement that can improve ecological status of water bodies .


### the operator of the urban waste water treatment plant supplying a reclamation plant with water , if different from the reclamation plant operator ; ### the operator of the urban waste water treatment plant supplying a reclamation facility with water , if different from the reclamation facility operator ;


### ‘ reclamation plant’ means an urban waste water treatment plant or other plant that further treats urban waste water complying with the requirements set out in directive 91 / 271 / eec in order to produce water that is fit for a use specified in section 1 of annex i to this regulation ; ### ‘ reclamation facility’ means a part of an urban waste water treatment plant or other facility that further treats urban waste water complying with the requirements set out in directive 91 / 271 / eec in order to produce reclaimed water that is fit for a use specified in section 1 of annex i to this regulation ;


### for the purposes of producing and supplying reclaimed water risk management shall be undertaken by the reclamation plant operator in consultation with the following actors : ### for the purposes of producing and supplying reclaimed water , and subject to occasional and unannounced spot - checks by the competent authority , risk management shall be undertaken by the reclamation plant operator in consultation with the following actors :


### the water resources of the union are increasingly coming under pressure , leading to water scarcity and quality deterioration . in particular , climate change and drought are contributing significantly to the strain on the availability of freshwater , arising from urban development and agriculture . ### the water resources of the union are increasingly coming under pressure , leading to water scarcity and quality deterioration . account must be taken here of the many and increasing number of bottled - water supply companies that are tapping into both underground and overground water - supply sources , and who - further - are direct contributors to the huge and increasing plastic - bottle volumes and their attendant environmental problems . beyond that , and in particular , climate change and drought are contributing significantly to the strain on the availability of freshwater , arising from urban development and agriculture .


### the european investment advisory hub should be enhanced and its activities should focus on needs not covered adequately under current arrangements . it should pay particular attention to supporting the preparation of projects involving two or more member states and projects that contribute to achieving the objectives of cop21 . notwithstanding its objective to build upon existing advisory services of the eib and the commission , so to act as a single technical advisory hub for project financing within the union , the eiah should also contribute actively to the objective of sectorial and geographical diversification of the efsi and support the eib where needed in originating projects . it should also actively contribute to the establishment of investment platforms and provide advice on the combination of other sources of union funding with the efsi . ### the european investment advisory hub should be enhanced and its activities should focus on needs not covered adequately under current arrangements . it should pay particular attention to supporting the preparation of projects involving sme and projects that contribute to quality job creation in line with the objectives of cop21 . notwithstanding its objective to build upon existing advisory services of the eib and the commission , so to act as a single technical advisory hub for project financing within the union , the eiah should also contribute actively to the objective of sectorial and geographical diversification of the efsi and support the eib where needed in originating projects . it should also actively contribute to the establishment of investment platforms and provide advice on the combination of other sources of union funding with the efsi in order to maximise the number of projects , the number of beneficiaries and the job creation impacts .


### the extended efsi should address remaining market failures and sub - optimal investment situations and continue to mobilise private sector financing in investments crucial for europe’s future job creation – including for the youth – , growth and competitiveness with strengthened additionality . they include investments in the areas of energy , environment and climate action , social and human capital and related infrastructure , healthcare , research and innovation , cross - border and sustainable transport , as well as the digital transformation . in particular , the contribution of operations supported by the efsi to achieving the union’s ambitious targets set at the paris climate conference should be reinforced . energy interconnection priority projects and energy efficiency projects should also be increasingly targeted . in addition , efsi support to motorways should be avoided , unless it is needed to support private investment in transport in cohesion countries or in cross - border transport projects involving at least one cohesion country . for reasons of clarity , although they are already eligible , it should be explicitly laid down that projects in the fields of agriculture , fishery and aquaculture come within the general objectives eligible for efsi support . ### the extended efsi should address market failures and sub - optimal investment situations to mobilise public sector financing in investments crucial for europe’s future job creation – including for the youth – and growth with ensured additionality . they include investments in the areas of energy , environment and climate action , social economy and related infrastructure , healthcare , research and innovation , cross - border and sustainable transport , as well as the digital transformation . in particular , the contribution of operations supported by the efsi to achieving the ambitious targets set at the paris climate conference and the eu 2050 commitment to reduce greenhouse gas emissions by 80 - 95% , must be reinforced . energy efficiency projects should also be increasingly targeted . in addition , efsi support to motorways or fossil fuel projects must be avoided . for reasons of clarity , although they are already eligible , it should be explicitly laid down that projects in the fields of agriculture , fishery and aquaculture come within the general objectives eligible for efsi support .


### additionality , a key feature of the efsi , should be strengthened in the selection of projects . in particular , operations should only be eligible for efsi support if they address clearly identified market failures or sub - optimal investment situations . operations in infrastructure under the infrastructure and innovation window linking two or more member states , including e - infrastructure , should be considered additional given their inherent difficulty and their high added value for the union . ### additionality , a key feature of the efsi , should be strengthened in the selection of projects . in particular , operations should only be eligible for efsi support if they address clearly identified market failures or sub - optimal investment situations .


### the approach of annually binding national limits taken in decision no 406 / 2009 / ec of the european parliament and of the council19 should be continued from 2021 to 2030 , with the start of the trajectory calculation in 2020 on the average of the greenhouse gas emissions during 2016 to 2018 and the end of the trajectory being the 2030 limit for each member state . an adjustment to the allocation in 2021 is provided for member states with both a positive limit under decision 406 / 2009 / ec and increasing annual emission allocations between 2017 and 2020 determined pursuant to decisions 2013 / 162 / eu and 2013 / 634 / eu , to reflect the capacity for increased emissions in those years . the european council concluded that the availability and use of existing flexibility instruments within the non - ets sectors should be significantly enhanced in order to ensure cost - effectiveness of the collective union effort and convergence of emissions per capita by 2030 . __________________ 19 decision no 406 / 2009 / ec of the european parliament and of the council of 23 april 2009 on the effort of member states to reduce their greenhouse gas emissions to meet the community’s greenhouse gas emission reduction commitments up to 2020 . ### the approach of annually binding national limits taken in decision no 406 / 2009 / ec of the european parliament and of the council19 should be continued from 2021 to 2030 , with the start of the trajectory calculation in 2017 on the average of the greenhouse gas emissions during 2016 to 2018 and using the 2020 targets established under decision no 406 / 2009 / ec as a maximum limit and the end of the trajectory being the 2030 limit for each member state . the european council concluded that the availability and use of existing flexibility instruments within the non - ets sectors should be significantly enhanced in order to ensure cost - effectiveness of the collective union effort and convergence of emissions per capita by 2030 . __________________ 19 decision no 406 / 2009 / ec of the european parliament and of the council of 23 april 2009 on the effort of member states to reduce their greenhouse gas emissions to meet the community’s greenhouse gas emission reduction commitments up to 2020 .


### subject to the flexibilities provided for in articles 5 , 6 and 7 , to the adjustment pursuant to article 10 and taking into account any deduction resulting from the application of article 7 of decision no 406 / 2009 / ec , each member state shall ensure that its greenhouse gas emissions in each year between 2021 and 2029 do not exceed the level defined by a linear trajectory , starting in 2020 on the average of its greenhouse gas emissions during 2016 , 2017 and 2018 determined pursuant to paragraph 3 and ending in 2030 on the limit set for that member state in annex i to this regulation . ### subject to the flexibilities provided for in article 5 , to the adjustment pursuant to article 10 and taking into account any deduction resulting from the application of article 7 of decision no 406 / 2009 / ec , each member state shall ensure that its greenhouse gas emissions in each year between 2021 and 2029 do not exceed the level defined by a linear trajectory , starting in 2017 on the average of its greenhouse gas emissions during 2016 , 2017 and 2018 determined pursuant to paragraph 3 and ending in 2030 on the limit set for that member state in annex i to this regulation .


### the esf + should support member states’ efforts to tackle poverty with a view to breaking the cycle of disadvantage across generations and promote social inclusion by ensuring equal opportunities for all , tackling discrimination and addressing health inequalities . this implies mobilising a range of policies targeting the most disadvantaged people regardless of their age , including children , marginalised communities such as the roma , and the working poor . the esf + should promote the active inclusion of people far from the labour market with a view to ensuring their socio - economic integration . the esf + should be also used to enhance timely and equal access to affordable , sustainable and high quality services such as healthcare and long - term care , in particular family and community - based care services . the esf + should contribute to the modernisation of social protection systems with a view in particular to promoting their accessibility . ### the esf + should support member states’ efforts to tackle poverty with a view to breaking the cycle of disadvantage across generations and promote social inclusion by ensuring equal opportunities for all , tackling discrimination and addressing health inequalities . this implies also , but not limited to mobilising a range of policies targeting the most disadvantaged people regardless of their age , including children , marginalised communities such as the roma , and the working poor . the esf + should promote the active inclusion of people far from the labour market with a view to ensuring their socio - economic integration . the esf + should be also used to enhance timely and equal access to affordable , sustainable and high quality services such as patient - centred healthcare , related care and long - term care , in particular family and community - based care services . the esf + should contribute to the modernisation of social protection systems with a view in particular to promoting their accessibility .


### keeping people healthy and active longer and empowering them to take an active role in managing their health will have positive effects on health , health inequalities , quality of life , productivity , competitiveness and inclusiveness , while reducing pressures on national budgets . the commission has been committed to help member states to reach their sustainable development goals , in particular sdg 3 ' ensure healthy lives and promote well - being for all at all ages ' . 17 __________________ 17 com 739 final ### continued effort is required in order to meet the requirements set out in article 168 tfeu . keeping people healthy and active longer and empowering them to take an active role in managing their health will have positive effects on health , health inequalities , quality of life , productivity , competitiveness and inclusiveness , while reducing pressures on national budgets . support for , and recognition of , innovation , which has an impact on health , helps in order to take up the challenge of sustainability in the health sector in the context of addressing the challenges of demographic change ; moreover , action to reduce inequalities in health is important for the purposes of achieving ' inclusive growth ' . the commission has been committed to help member states to reach their sustainable development goals , in particular sdg 3 ' ensure healthy lives and promote well - being for all at all ages ' 17 . __________________ 17 com 739 final


### evidence and the common values and principles in european union health systems as set out in the council conclusions of 2 june 2006 should support the decision - making processes for planning and managing innovative , efficient and resilient health systems , promoting tools for ensuring universal access to quality healthcare , and the voluntary wider scale implementation of best practices . ### evidence and the common values and principles in european union health systems as set out in the council conclusions of 2 june 2006 should support the decision - making processes for planning and managing innovative , efficient and resilient health systems , promoting tools for ensuring universal access to quality healthcare , and the voluntary wider scale implementation of best practices . this includes health promotion and disease prevention services as part of primary healthcare services .


### the total financial envelope for the esf + for the period 2021 - 2027 shall be eur 101 174 000 000 in current prices . ### the total financial envelope for the esf + for the period 2021 - 2027 shall be eur 126 467 500 000 in current prices .


### the esf + should support member states’ efforts to tackle poverty with a view to breaking the cycle of disadvantage across generations and promote social inclusion by ensuring equal opportunities for all , tackling discrimination and addressing health inequalities . this implies mobilising a range of policies targeting the most disadvantaged people regardless of their age , including children , marginalised communities such as the roma , and the working poor . the esf + should promote the active inclusion of people far from the labour market with a view to ensuring their socio - economic integration . the esf + should be also used to enhance timely and equal access to affordable , sustainable and high quality services such as healthcare and long - term care , in particular family and community - based care services . the esf + should contribute to the modernisation of social protection systems with a view in particular to promoting their accessibility . ### the esf + should support member states’ efforts to tackle poverty with a view to breaking the cycle of disadvantage across generations and promote social inclusion by ensuring equal opportunities for all , tackling discrimination and addressing health inequalities . this implies also , but not limited to mobilising a range of policies targeting the most disadvantaged people regardless of their age , including children , marginalised communities such as the roma , and the working poor . the esf + should promote the active inclusion of people far from the labour market with a view to ensuring their socio - economic integration . the esf + should be also used to enhance timely and equal access to affordable , sustainable and high quality services such as patient - centred healthcare , related care and long - term care , in particular family and community - based care services . this includes health promotion and disease prevention services as part of primary healthcare services . the esf + should contribute to the modernisation of social protection systems with a view in particular to promoting their accessibility .


### eur 413 000 000 for the implementation of the health strand . ### eur 17 275 333 334 for the implementation of the health strand .


### the health strand of the esf + should contribute to disease prevention throughout the lifetime of the union ' s citizens and to health promotion by addressing health risk factors such as tobacco use and passive smoking , harmful use of alcohol , consumption of illicit drugs and reduction of drugs - related health damage , unhealthy dietary habits and physical inactivity and foster supportive environments for healthy lifestyles in order to complement member states action in line with the relevant strategies . the health strand of the esf + should mainstream effective prevention models , innovative technologies and new business models and solutions to contribute to innovative , efficient and sustainable health systems of the member states and facilitate access to better and safer healthcare for european citizens . ### the health strand of the esf + should contribute to disease prevention , early diagnosis throughout the lifetime of the union ' s citizens and to health promotion by addressing health risk factors such as tobacco use , smoking and passive smoking , harmful use of alcohol , consumption of illicit drugs and reduction of drugs - related health damage , unhealthy dietary habits and physical inactivity and foster supportive environments for healthy lifestyles , well - designed public health interventions for reducing the burden and impact of infections in the overall health throughout life in order to complement member states action in line with the relevant strategies . the health strand of the esf + should mainstream effective prevention models , innovative technologies and new business models and solutions to contribute to innovative , efficient and sustainable health systems of the member states and facilitate access to better and safer healthcare for european citizens


### taking fully into consideration the right to the protection of personal data and the right to non - discrimination , no decision that produces an adverse legal effect on a person or seriously affects him / her should be taken only by reason of the automated processing of pnr data . moreover , no such decision should be taken by reason of a person’s race or ethnic origin , religious or philosophical belief , political opinion , trade union membership , health or sexual life . ### taking fully into consideration the right to the protection of personal data and the right to non - discrimination , no decision that produces an adverse legal effect on a person or seriously affects him / her should be taken only by reason of the automated processing of pnr data , processing against predetermined criteria or any other form of profiling . moreover , no such decision should be taken by reason of a person’s sex , racial , ethnic or social origin , genetic features , language , political opinions , religious or philosophical beliefs , membership of political or other associations , trade union membership , dietary habits , health , disability or sexual orientation .


### carrying out an assessment of the passengers prior to their scheduled arrival or departure from the member state in order to identify any persons who may be involved in a terrorist offence or serious crime and who require further examination by the competent authorities referred to in article 5 . in carrying out such an assessment the passenger information unit may compare pnr data against relevant databases , including international or national databases or national mirrors of union databases , where they are established on the basis of union law , on persons or objects sought or under alert , in accordance with union , international and national rules applicable to such files . member states shall ensure that any positive match resulting from such automated processing is individually reviewed by non - automated means in order to verify whether the competent authority referred to in article 5 needs to take action ; ### the carrying out , by the competent authorities referred to in article 5 , of a thorough assessment of the risk posed by passengers prior to their scheduled arrival or departure from the member state if there are factual grounds for suspecting that they are likely to be involved in a terrorist offence or serious transnational crime . in carrying out such an assessment the passenger information unit may compare pnr data against relevant databases , including international or national databases or national mirrors of union databases , where they are established on the basis of union law , on persons or objects sought or under alert , in accordance with union , international and national rules applicable to such files . member states shall ensure that any positive match resulting from such automated processing is individually reviewed by non - automated means in order to verify whether the competent authority referred to in article 5 needs to take action gender identity , race , ethnic origin , social status , genetic characteristics , language , religious or philosophical beliefs , membership of a political organisation , trade union or other association , dietary practices , health , disability or sexual orientation ;


### a member state may transfer pnr data and the results of the processing of pnr data to a third country , only on a case - by - case basis and if : ### a member state may only transfer pnr data and the results of the processing of pnr data to a third country on the basis of an international agreement between the union and the third country in question , in a manner compatible with the values and principles of human rights and data protection , on condition that the data transfer relates to a serious , actual and imminent threat , on a case - by - case basis duly justified in writing and if :


### carrying out an assessment of the passengers prior to their scheduled arrival or departure from the member state in order to identify any persons who may be involved in a terrorist offence or serious transnational crime and who require further examination by the competent authorities referred to in article 5 . in carrying out such an assessment , the passenger information unit may process pnr data against pre - determined criteria . member states shall ensure that any positive match resulting from such automated processing is individually reviewed by non - automated means in order to verify whether the competent authority referred to in article 5 needs to take action ; ### carrying out an assessment of the passengers prior to their scheduled arrival or departure from the member state in order to identify any persons who may be involved in a terrorist offence or serious transnational crime and who require further examination by the competent authorities referred to in article 5 . in carrying out such an assessment , the passenger information unit may only process pnr data against pre - determined criteria in exceptional circumstances . member states shall ensure that any positive match resulting from such automated processing is individually reviewed by non - automated means in order to verify whether the competent authority referred to in article 5 needs to take action and whether such action is proportionate to the objective ;


### only in those cases where it is necessary for the prevention of an immediate and serious threat to public security may the competent authorities of a member state request directly the passenger information unit of any other member state to provide it with pnr data that are kept in the latter’s database in accordance with article 9 and . such requests shall relate to a specific investigation or prosecution of terrorist offences or serious crime and shall be reasoned . passenger information units shall respond to such requests as a matter of priority . in all other cases the competent authorities shall channel their requests through the passenger information unit of their own member state . ### only in those cases where it is necessary for the prevention of an imminent , actual and serious attack on public security may the competent authorities of a member state request directly the passenger information unit of any other member state to provide it with pnr data that are kept in the latter ' s database in accordance with article 9 and . such requests shall relate to a specific investigation or prosecution of terrorist offences or serious transnational crime and shall be duly justified . passenger information units shall respond to such requests as a matter of priority . in all other cases the competent authorities shall channel their requests through the passenger information unit of their own member state .


### member states should share with other member states the pnr data that they receive where such transfer is necessary for the prevention , detection , investigation or prosecution of terrorist offences or serious crime . the provisions of this directive should be without prejudice to other union instruments on the exchange of information between police and judicial authorities , including council decision 2009 / 371 / jha of 6 april 2009 establishing the european police office 39 and council framework decision 2006 / 960 / jha of 18 september 2006 on simplifying the exchange of information and intelligence between law enforcement authorities of the member states of the european union40 . such exchange of pnr data between law enforcement and judicial authorities should be governed by the rules on police and judicial cooperation . __________________ 39 oj l 121 , 15 . 05 . 09 , p . 37 . 40 oj l 386 , 29 . 12 . 2006 , p . 89 . ### member states should share with other member states the pnr data that they receive where such transfer is necessary for the prevention , detection , investigation or prosecution of terrorist offences or serious transnational crime . the provisions of this directive should be without prejudice to other union instruments on the exchange of information between police and judicial authorities , including council decision 2009 / 371 / jha of 6 april 2009 establishing the european police office 39 and council framework decision 2006 / 960 / jha of 18 december 2006 on simplifying the exchange of information and intelligence between law enforcement authorities of the member states of the european union40 . such exchange of pnr data between law enforcement and judicial authorities should be governed by the rules on police and judicial cooperation . __________________ 39 oj l 121 , 15 . 05 . 2009 , p . 37 . 40 oj l 386 , 29 . 12 . 2006 , p . 89 .


### to prevent , detect , investigate and prosecute terrorist offences and serious crime , it is therefore essential that all member states introduce provisions laying down obligations on air carriers operating international flights to or from the territory of the member states of the european union . ### to prevent , detect , investigate and prosecute terrorist offences and serious transnational crime , it is therefore essential that all member states introduce provisions laying down obligations on air carriers operating international flights to or from the territory of the member states of the european union .


### member states shall adopt the necessary measures to ensure that air carriers transfer the pnr data as defined in article 2 and specified in the annex , to the extent that such data are already collected by them , to the database of the national passenger information unit of the member state on the territory of which the international flight will land or from the territory of which the flight will depart . where the flight is code - shared between one or more air carriers , the obligation to transfer the pnr data of all passengers on the flight shall be on the air carrier that operates the flight . where the flight has one or more stop - overs at the airports of the member states , air carriers shall transfer the pnr data to the passenger information units of all the member states concerned . ### member states shall adopt the necessary measures to ensure that air carriers transfer the pnr data as defined in article 2 and specified in the annex , to the extent that such data are already collected by them as part of their normal activity , to the database of the national passenger information unit of the member state on the territory of which the international flight will land or from the territory of which the flight will depart . where the flight is code - shared between one or more air carriers , the obligation to transfer the pnr data of all passengers on the flight shall be on the air carrier that operates the flight . where the flight has one or more stop - overs at the airports of the member states , air carriers shall only transfer the pnr data to the passenger information unit of the member state which is the final destination . no data which reveals a person ' s gender identity , race , ethnic origin , social status , genetic characteristics , language , political , religious or philosophical beliefs , membership of a political organisation , trade union or other association , dietary practices , health , disability or sexual orientation may be transferred .