### to enjoy protection , the reporting persons should reasonably believe , in light of the circumstances and the information available to them at the time of the reporting , that the matters reported by them are true . this reasonable belief should be presumed unless and until proven otherwise . this is an essential safeguard against malicious and frivolous or abusive reports , ensuring that those who deliberately and knowingly report wrong or misleading information do not enjoy protection . at the same time , it ensures that protection is not lost where the reporting person made an inaccurate report in honest error . in a similar vein , reporting persons should be entitled to protection under this directive if they have reasonable grounds to believe that the information reported falls within its scope . ### the reporting persons should enjoy the protection of this directive when they turn to one of the internal or external reporting channels , with no special conditions or hierarchy , or when they exercise their right to disclosure to a journalist or a civil society organisation involved in whistleblower protection . this should apply throughout the procedure , including once the procedure is over , unless there is proven to be no threat of retaliation . to enjoy protection , the reporting persons should reasonably believe , in light of the circumstances and the information available to them at the time of the reporting , that the matters reported by them are true . this reasonable belief should be presumed unless and until proven otherwise . this is an essential safeguard against malicious and frivolous or abusive reports , ensuring that those who deliberately and knowingly report wrong or misleading information do not enjoy protection . at the same time , it ensures that protection is not lost where the reporting person made an inaccurate report in honest error . in a similar vein , reporting persons should be entitled to protection under this directive if they have reasonable grounds to believe that the information reported falls within its scope .


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


### 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 people who assist them in disclosing breaches or potential breaches 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 or people bound by bonds of affection or friendship with the reporting person , colleagues or customer / recipient of services and workers’ representatives or other persons and organisations who have provided support to the reporting person . there should be sanctions for harassing whistleblowers , or their family or colleagues as a result of a disclosure .


### where retaliation occurs undeterred and unpunished , it has a chilling effect on potential whistleblowers . a clear prohibition of retaliation in law has an important dissuasive effect , further strengthened by provisions for personal liability and penalties for the perpetrators of retaliation . ### where retaliation occurs undeterred and unpunished , it has a chilling effect on potential whistleblowers . a clear prohibition of retaliation in law has an important dissuasive effect , and must be strengthened by provisions for personal liability and penalties for the perpetrators of retaliation , and for those in management positions who facilitate and / or ignore such retaliation ;


### 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 or exercising their right to disclose . accordingly , the competent authorities should be available as a first point of contact and information for potential whistleblowers to provide them with any information regarding their rights and the reporting procedures available to them , and to advise and guide them on what steps to take . 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 . in addition to the competent authorities , civil society organisations involved in whistleblower protection , especially in the context of strategic and legal advice provided to them , or in the context of monitoring the enforcement of this directive , should also be a point of contact for potential whistleblowers , to provide them with any information regarding their rights and the reporting procedures available to them , to direct them towards the competent authority , and to advise them and guide them on what steps to take .


### 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 .


### 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 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 . access to such advice can help ensure that reports are made through safe and confidential channels and that breaches and wrongdoings are detected in a timely manner or even prevented .


### retaliatory measures are likely to be presented as being justified on grounds other than the reporting and it can be very difficult for reporting persons to prove the link between the two , whilst the perpetrators of retaliation may have greater power and resources to document the action taken and the reasoning . therefore , once the reporting person demonstrates prima facie that he / she made a report or disclosure in line with this directive and suffered a detriment , the burden of proof should shift to the person who took the detrimental action , who should then demonstrate that their the action taken was not linked in any way to the reporting or the disclosure . ### retaliatory measures are likely to be presented as being justified on grounds other than the reporting or disclosure and it can be very difficult for reporting persons to prove the link between the two , whilst the perpetrators of retaliation may have greater power and resources to document the action taken and the reasoning . therefore , once the reporting person demonstrates prima facie that he / she made a report or disclosure in line with this directive and suffered a detriment , the burden of proof should shift to the person who took the detrimental action , who should then demonstrate that their the action taken was not linked in any way to the reporting or the disclosure .


### of particular importance for reporting persons are interim remedies pending the resolution of legal proceedings that can be protracted . interim relief can be in particular necessary in order to stop threats , attempts or continuing acts of retaliation , such as harassment at the workplace , or to prevent forms of retaliation such as dismissal , which might be difficult to reverse after the lapse of lengthy periods and which can ruin financially the individual — a perspective which can seriously discourage potential whistleblowers . ### of particular importance for reporting persons are interim remedies pending the resolution of legal proceedings that can be protracted . interim relief can be in particular necessary in order to stop threats , attempts or continuing acts of retaliation , such as harassment outside and at the workplace , or to prevent forms of retaliation such as verbal abuse or physical violence , dismissal , which might be difficult to reverse after the lapse of lengthy periods and which can ruin financially the individual — a perspective which can seriously discourage potential whistleblowers .


### 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 .


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


### this directive respects fundamental rights and observes the principles recognised in particular by the charter of fundamental rights of the european union . accordingly , this directive must be implemented in accordance with those rights and principles . in particular , this directive seeks to ensure full respect for freedom of expression and information , the right to protection of personal data , the freedom to conduct a business , the right to a high level of consumer protection , the right to an effective remedy and the rights of defence . ### this directive respects fundamental rights and the principles recognised in particular by the charter of fundamental rights of the european union . accordingly , this directive must be implemented in accordance with those rights and principles by ensuring full respect for , inter alia , freedom of expression and information , the right to protection of personal data , the freedom to conduct a business , the right to a high level of consumer protection , the right to fair and just working conditions , the right to a high level of human health protection , the right to a high level of environmental protection , the right to good administration , the right to an effective remedy and the rights of the defence .


### 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 .


### financial services , prevention of money laundering and terrorist financing ; ### financial services , prevention of money laundering , terrorist financing corruption and financing of organized crime ;


### financial services , prevention of money laundering and terrorist financing ; ### financial services , prevention of tax evasion , tax fraud , tax avoidance , money laundering and terrorist financing , cyber - terrorism and cyber - crime , corruption and organised crime ;


### where specific rules on the reporting of breaches are provided for in sector - specific union acts listed in part 2 of the annex , those rules shall apply . the provisions of this directive shall be applicable for all matters relating to the protection of reporting persons not regulated in those sector - specific union acts . ### where higher protection 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 2 personal scope this directive shall apply to reporting persons working in the private or public sector who acquired information on breaches in a work - related context including , at least , the following : persons having the status of worker , with the meaning of article 45 tfeu ; b ) persons having the status of self - employed , with the meaning of article 49 tfeu ; c ) shareholders and persons belonging to the management body of an undertaking , including non - executive members , as well as volunteers and unpaid trainees ; d ) any persons working under the supervision and direction of contractors , subcontractors and suppliers . 2 . this directive shall also apply to reporting persons whose work - based relationship is yet to begin in cases where information concerning a breach has been acquired during the recruitment process or other pre - contractual negotiation . ### article 2 personal scope this directive shall apply to reporting persons working in the private or public sector who acquired information on breaches in a work - related context including , at least the following : persons having the status of worker , with the meaning of article 45 tfeu , as well as former workers ; b ) persons having the status of self - employed , with the meaning of article 49 tfeu ; c ) shareholders and persons belonging to the management body of an undertaking , including non - executive members , as well as volunteers and unpaid trainees ; d ) any persons working under the supervision and direction of contractors , subcontractors and suppliers ; da ) civil servants ; db ) european union staff members , as defined within the eu staff regulation . 2 . this directive shall also apply to reporting persons whose work - based relationship is yet to begin in cases where information concerning a breach has been acquired during the recruitment process or other pre - contractual negotiation . 2a . this directive shall also apply to intermediaries facilitating the reporting and / or the disclosure , including journalists .


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


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


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


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


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


### the designation of a person or department competent for following up on the reports ; ### the designation of a specifically trained person or department competent for following up on the reports ;


### article 5 procedures for internal reporting and follow - up of reports the procedures for reporting and following - up of reports referred to in article 4 shall include the following : channels for receiving the reports which are designed , set up and operated in a manner that ensures the confidentiality of the identity of the reporting person and prevents access to non - authorised staff members ; b ) the designation of a person or department competent for following up on the reports ; c ) diligent follow up to the report by the designated person or department ; d ) a reasonable timeframe , not exceeding three months following the report , to provide feedback to the reporting person about the follow - up to the report ; e ) clear and easily accessible information regarding the procedures and information on how and under what conditions reports can be made externally to competent authorities pursuant to article 13 and , where relevant , to bodies , offices or agencies of the union . 2 . the channels provided for in point of paragraph 1 shall allow for reporting in all of the following ways : written reports in electronic or paper format and / or oral report through telephone lines , whether recorded or unrecorded ; physical meetings with the person or department designated to receive reports . reporting channels may be operated internally by a person or department designated for that purpose or provided externally by a third party , provided that the safeguards and requirements referred to in point of paragraph 1 are respected . 3 . the person or department referred to in point of paragraph 1 may be the same person who is competent for receiving the reports . additional persons may be designated as “trusted persons” from whom reporting persons and those considering reporting may seek confidential advice . ### article 5 procedures for internal reporting and follow - up of reports the procedures for reporting and following - up of reports referred to in article 4 shall include the following : 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 , allows for anonymous disclosures also in the digital environment and prevents access to non - authorised persons ; b ) designation , in close collaboration with employees and employee representatives , of a person or department competent for following up on the reports ; c ) diligent follow up to the report by the designated person or department ; d ) a reasonable timeframe , not exceeding two months following the report , to provide feedback to the reporting person about the follow - up to the report ; e ) clear and easily accessible information regarding the procedures and information on how to report externally 2 . the channels provided for in point of paragraph 1 shall allow for reporting in all of the following ways : written reports in electronic or paper format , including options for anonymous disclosures , as well as disclosures employing cryptographic methods and / or oral report through telephone lines , whether recorded or unrecorded ; physical meetings with the person or department designated to receive reports . reporting channels may be operated internally by a person or department designated for that purpose or provided externally by a third party , provided that the safeguards and requirements referred to in point of paragraph 1 are respected . 3 . the person or department referred to in point of paragraph 1 may be the same person who is competent for receiving the reports . additional persons may be designated as “trusted persons” from whom reporting persons and those considering reporting may seek confidential advice .


### article 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 .


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


### 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 promptly 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 or anonymity .


### 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 obligation to establish external reporting channels and to follow up on reports member states shall designate the authorities competent to receive and handle reports , which must be independent and have sufficient power and adequate financial and human resources to operate effectively . 1a . member states are also to ensure that persons requiring protection as whistle blowers will be entitled to the right of appeal before the courts and that under no circumstances can the authority tasked to grant such status or protection have an actual or potential conflict of interest with regard to whether or not to grant such status or protection . 2 . member states shall ensure that the competent authorities : establish independent and autonomous , clear and transparent external reporting channels , which are both secure and ensure confidentiality and allow for anonymous disclosures , for receiving and processing information provided by the reporting person or intermediaries ; aa ) are independent and dispose of adequately qualified and trained staff and appropriate funding ; ab ) guarantee advice and legal support for reporting persons and intermediaries ; 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 , while further ensuring confidentiality and / or anonymity of the reporting person , 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 . ca ) raise public awareness so as to ensure the report of breaches ; cb ) collect and publish data and information regarding the functioning of whistleblowing laws and frameworks . 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 . 3a . member states shall ensure that competent authorities are entitled to receive , investigate and address complaints of unfair treatment and improper investigation on persons reporting the breaches . 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 .


### physical meeting with dedicated staff members of the competent authority . ### physical meeting with dedicated staff members of the competent authority . in these meetings , the reporting person shall have the right to be accompanied by a representative of their choice . the employee representative is obliged to keep the information regarding the report and the process confidential and secure .


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


### member states shall ensure that competent authorities have staff members dedicated to handling reports . dedicated staff members shall receive specific training for the purposes of handling reports . ### member states and the commission shall ensure that competent authorities and the union referral body have an adequate number of competent staff members dedicated to handling reports . dedicated staff members shall receive specific training for the purposes of handling reports .


### 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 substantive 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 about the follow - up of the report and the type and content of this feed - back ; ### a reasonable , adequate , timeframe , not exceeding two months or four 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 ;


### article 9 procedures applicable to external reporting the procedures applicable to external reporting shall provide for the following : 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 ; b ) 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 ; c ) the confidentiality regime applicable to reports , including a detailed description of the circumstances under which the confidential data of a reporting person may be disclosed . 2 . the detailed description referred to in point of paragraph 1 shall include the exceptional cases in which confidentiality of personal data may not be ensured , including where the disclosure of data is a necessary and proportionate obligation required under union or national law in the context of investigations or subsequent judicial proceedings or to safeguard the freedoms of others including the right of defence of the concerned person , and in each case subject to appropriate safeguards under such laws . 3 . the detailed description referred to in point of paragraph 1 must be written in clear and easy to understand language and be easily accessible to the reporting persons . ### article 9 procedures applicable to external reporting the procedures applicable to external reporting shall provide for the following : 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 ; aa ) the manner in which the reporting person may request to clarify the information reported or provide additional information ; b ) a reasonable timeframe , not exceeding two months or four months in duly justified cases , for giving updates to the reporting person on the actual and forthcoming status of the report as well as a description of the form and content of this feed - back ; c ) the confidentiality measures applicable to reports , including a detailed description of the circumstances under which the confidential data of a reporting person may be disclosed . when identifying information must be disclosed , reporting persons and intermediaries should be given notice sufficiently in advance and potentially provided with additional protection measures . 2 . the detailed description referred to in point of paragraph 1 shall include the exceptional cases in which confidentiality of personal data may not be ensured , including where the disclosure of data is a necessary and proportionate obligation required under union or national law in the context of investigations or subsequent judicial proceedings or to safeguard the freedoms of others including the right of defence of the concerned person , and in each case subject to appropriate safeguards under such laws . 3 . the detailed description referred to in point of paragraph 1 must be written in clear and easy to understand language and be easily accessible to the reporting persons or intermediaries .


### 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 shall ensure that competent authorities publish on their websites in at least two official languages of the european union in a separate , easily identifiable and accessible section at least the following information :


### the confidentiality regime applicable to reports , and in particular the information in relation to the processing of personal data in accordance with article 13 of regulation 2016 / 679 , article 13 of directive 2016 / 680 and article 11 of regulation 45 / 2001 , as applicable . ### the confidentiality regime applicable to reports , and in particular the information in relation to the processing of personal data in accordance with article 5 and article 13 of regulation 2016 / 679 , article 13 of directive 2016 / 680 and article 11 of regulation 45 / 2001 , as applicable .


### the conditions under which reporting persons qualify for protection under this directive ; ### the existing framework under which reporting persons or intermediaries qualify for protection under this directive ;


### member states shall ensure that competent authorities keep records of every report received . ### member states and the commission shall ensure that competent authorities and the union referral body keep records of every report received .


### 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 and be granted the status of a reporting person 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 . protection extends to those who make inaccurate disclosures in good faith and protection to reporting persons should be in effect while the accuracy of a disclosure is being assessed .


### 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 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 .


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


### in addition to the exemption from measures , procedures and remedies provided for in directive 2016 / 943 , in judicial proceedings , including for defamation , breach of copyright , breach of secrecy or for compensation requests based on private , public , or on collective labour law , reporting persons shall have the right to rely on having made a report or disclosure in accordance with this directive to seek dismissal . ### in judicial proceedings , including for defamation , breach of copyright , breach of secrecy or for compensation requests based on private , public , or on collective labour law , reporting persons shall have the right to rely on having made a report or disclosure in accordance with this directive to seek dismissal .


### reporting persons shall have access to effective assistance from competent authorities before any relevant authority involved in their protection against retaliation , including , where provided for under national law , certification of the fact that they qualify for protection under this directive . ### reporting persons and those facilitating the reporting shall have access to effective assistance from competent authorities and the union referral body before any relevant authority involved in their protection against retaliation , including , where provided for under national law , certification of the fact that they qualify for protection under this directive .


### 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 .


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


### reporting persons shall have access to effective assistance from competent authorities before any relevant authority involved in their protection against retaliation , including , where provided for under national law , certification of the fact that they qualify for protection under this directive . ### reporting persons shall have access to effective assistance from competent authorities before any relevant authority involved in their protection against retaliation , including certification of the fact that they qualify for protection under this directive .


### where the identity of the concerned persons is not known to the public , competent authorities shall ensure that their identity is protected for as long as the investigation is ongoing . ### where the identity of the concerned persons is not known to the public , competent authorities shall ensure that their identity is protected for as long as the investigation is ongoing , but in no case after the start of the criminal trial .


### article 17 penalties member states shall provide for effective , proportionate and dissuasive penalties applicable to natural or legal persons that : hinder or attempt to hinder reporting ; b ) take retaliatory measures against reporting persons ; c ) bring vexatious proceedings against reporting persons ; d ) breach the duty of maintaining the confidentiality of the identity of reporting persons . 2 . member states shall provide for effective , proportionate and dissuasive penalties applicable to persons making malicious or abusive reports or disclosures , including measures for compensating persons who have suffered damage from malicious or abusive reports or disclosures . ### article 17 sanctions member states and the commission shall provide for effective , proportionate and dissuasive penalties applicable to natural or legal persons that : hinder or attempt to hinder reporting ; b ) take retaliatory measures against reporting persons and against any natural or legal person associated with the activities protected by this directive ; c ) bring vexatious proceedings against reporting persons and against any natural or legal person associated with the activities protected by this directive ; d ) breach the duty of maintaining the confidentiality of the identity of reporting persons and of any natural or legal person associated with the activities protected by this directive ; d a ) repeat the infringement reported by the reporting person once the case is closed . 2 . member states shall provide for effective , proportionate and dissuasive penalties applicable to persons making malicious or abusive reports or disclosures , provided that their bad faith can be proven , including measures for compensating persons who have suffered damage from malicious or abusive reports or disclosures . that shall not apply to reports and disclosures made in good faith , and where there were reasonable grounds to believe that the facts reported or disclosed were true .


### 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 reporting persons than those set out in any provision of this directive , without prejudice to article 16 and article 17 .


### garticle 1 – food and feed safety , animal health and animal welfare : ### garticle 1 – food and feed safety :


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


### harticle 1 – public health : ### harticle 1 – public health and health security :


### manufacture , presentation and sale of tobacco and related products regulated by directive 2014 / 40 / eu of the european parliament and of the council of 3 april 2014 on the approximation of the laws , regulations and administrative provisions of the member states concerning the manufacture , presentation and sale of tobacco and related products and repealing directive 2001 / 37 / ec . ### manufacture , presentation and sale of tobacco and related products regulated by directive 2014 / 40 / eu of the european parliament and of the council of 3 april 2014 on the approximation of the laws , regulations and administrative provisions of the member states concerning the manufacture , presentation and sale of tobacco and related products and repealing directive 2001 / 37 / ec , and the advertising and sponsorship of tobacco products as regulated by directive 2003 / 33 / ec of the european parliament and of the council of 26 may 2003 on the approximation of the laws , regulations and administrative provisions of the member states relating to the advertising and sponsorship of tobacco products .


### manufacture , presentation and sale of tobacco and related products regulated by directive 2014 / 40 / eu of the european parliament and of the council of 3 april 2014 on the approximation of the laws , regulations and administrative provisions of the member states concerning the manufacture , presentation and sale of tobacco and related products and repealing directive 2001 / 37 / ec . ### manufacture , presentation and sale of tobacco and related products regulated in particular by directive 2014 / 40 / eu of the european parliament and of the council of 3 april 2014 on the approximation of the laws , regulations and administrative provisions of the member states concerning the manufacture , presentation and sale of tobacco and related products and repealing directive 2001 / 37 / ec .


### the union’s ability to respond to the increasing pressure on water resources could be enhanced by wider reuse of treated waste water . directive 2000 / 60 / ec of the european parliament and of the council15 mentions the reuse of water as one of the supplementary measures member states may choose to apply to achieve the directive’s objectives of good qualitative and quantitative water status for surface waters and groundwaters . council directive 91 / 271 / eec16 requires that treated waste water be reused whenever appropriate . __________________ 15 directive 2000 / 60 / ec of the european parliament and of the council of 23 october 2000 establishing a framework for community action in the field of water policy . 16 council directive 91 / 271 / eec of 21 may 1991 concerning urban waste water treatment . ### the union’s ability to respond to the increasing pressure on water resources could be enhanced by wider and more effective and efficient reuse of treated waste water . directive 2000 / 60 / ec of the european parliament and of the council15 mentions the reuse of water as one of the supplementary measures member states may choose to apply to achieve the directive’s objectives of good qualitative and quantitative water status for surface waters and groundwaters . council directive 91 / 271 / eec16 requires that treated waste water be reused whenever appropriate . __________________ 15 directive 2000 / 60 / ec of the european parliament and of the council of 23 october 2000 establishing a framework for community action in the field of water policy . 16 council directive 91 / 271 / eec of 21 may 1991 concerning urban waste water treatment .