COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening whistleblower protection at EU level
Date: 2018-04-23
Institutions: Directorate-General for Justice and Consumers, European Commission
Subjects: disclosure of information, infringement of EU law, right to information, whistleblowing

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 23.4.2018  COM(2018) 214 final  COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening whistleblower protection at EU level  
 
 
1. Introduction 

The  major  scandals  of  recent  years  and  months,  from  LuxLeaks  to  Panama  and  Paradise 
Papers, Dieselgate or  Cambridge Analytica,  have focused our  attention on how wrongdoing 
inside organisations or companies both in the public and private sector can seriously harm the 
public  interest.  In  many  cases,  these  scandals,  and  the  damage  done  to  the  environment, 
public health and safety, and to national or EU public finances, have come to light thanks to 
people  speaking  up  when  they  encounter  wrongdoing  in  the  context  of  their  work.  These 
‘whistleblowers’ often risk their career and their livelihood and, in some cases, suffer severe 
and  long-lasting  financial,  health,  reputational and  personal  repercussions.  Making  sure  that 
those who speak out are properly protected is a key element in preventing wrongdoings and 
defending the public interest. 

Whistleblowers  are  also  a  crucial  source  for  investigative  journalism.  Whistleblowers  often 
turn  to  journalists  when  their  concerns  about  a  wrongdoing  go  unaddressed  and  their  only 
option  is  to  go  public.  Safeguarding  investigative  journalism’s  watchdog  role  in  democratic 
society  requires  not  only  protecting  the  confidentiality  of  its  sources,  but  also  protecting 
whistleblowers from retaliation, if their identity is exposed. 

In  this  context,  the  Commission  is  setting  a  policy  framework  to  strengthen  whistleblower 
protection at EU level and is proposing a ‘Directive on the protection of persons reporting on 
breaches  of  Union  law’1.  To  this  effect,  it  is  drawing  upon  the  European  Court  of  Human 
Rights  case-law  on  the  right  to  freedom  of  expression  and  the  Council  of  Europe  2014 
Recommendation on Protection of Whistleblowers2 setting out principles to guide States when 
introducing  or  reviewing  rules  for  whistleblowers  who  report  or  disclose  information  on 
threats  or  harm  to  the  public  interest3.  These  principles  include  essential  components  for 
effective and balanced rules that protect genuine whistleblowers  while providing safeguards 
and remedies for those harmed by inaccurate or malicious reports4. 

Some  of  these  standards  have  been  taken  up  by  a  number  of  EU  Member  States  in  recent 
years. Some Member States  have comprehensive legislation in place5. Other Member States 
offer only sectoral protection, e.g. in the fight against corruption or for the public sector only. 
Some Member States are considering new legislation to introduce or strengthen whistleblower 
protection. 

Elements  of  whistleblower  protection  have  already  been  introduced  in  specific  EU 
instruments  in  areas  like  financial  services,  transport  safety  and  environmental  protection, 
where there was an urgent need to ensure that Union law is implemented properly. The Trade 

1 COM(2018) 218.  
2 https://search.coe.int/cm/Pages/result_details.aspx?ObjectId=09000016805c5ea5  
3  See  also  PACE  Resolution  2170  (2017)  ‘Promoting  integrity  in  governance  to  tackle  political  corruption’ 
http://assembly.coe.int/nw/xml/XRef/Xref-XML2HTML-EN.asp?fileid=23930&lang=en and 
Resolution 
http://assembly.coe.int/nw/xml/XRef/Xref-XML2HTML-en.asp?fileid=21931&lang=en 
4  Whistleblower  protection  standards  are  further  set  out  in  international  instruments  such  as  the  2004  UN 
Convention against Corruption, to which the EU and all its Member States are parties, and the 1999 Council of 
Europe Civil and Criminal Law Conventions on Corruption.  
5 France, Hungary, Ireland, Italy, Lithuania, Malta, the Netherlands, Sweden, Slovakia and the UK. 

whistle-blowers’ 

‘Improving 

protection 

(2015) 

2060 

the 

of 

1 

 
 
 
 
                                                            
Secrets  Directive6  protects  whistleblowers  who  disclose  a  trade  secret  to  protect  the  public 
interest by exempting them from liability.       

Overall,  the  whistleblower  protection  currently  available  in  the  EU  is  fragmented  across 
Member  States  and  uneven  across  policy  areas.  Recent  scandals  with  cross-border  impact 
uncovered by whistleblowers illustrate how insufficient protection in one country can not only 
negatively  impact  on  the  functioning  of  EU  policies  there,  but  also  spill  over  into  other 
countries and the EU as a whole. 

According  to  the  2017  Special  Eurobarometer  on  Corruption7  around  one  in  three  of  all 
Europeans (29 %) think that people may not report corruption because there is no protection 
for  those  reporting  it.  In  the  Commission’s  2017  public  consultation8,  fear  of  legal  and 
financial  consequences  was  the  reason  most  widely  cited  for  why  workers  do  not  report 
wrongdoing. 

The  fear  of  retaliation  is  often  well-founded.  The  2016  Global  Business  Ethics  Survey9  of 
more  than  10 000  workers  in  the  private,  public  and  not-for-profit  sectors  in  13  countries 
showed that 33 % of the workers observed misconduct; 59 % reported it, with 36 % of them 
experiencing retaliation. 

Lack  of  confidence  in  the  utility  of  reporting  comes  through  in  the  findings  of  Special 
Eurobarometer  470:  the  two  most  common  reasons  for  not  reporting  corruption  were:  (i) 
difficulty in proving anything (45 %); and (ii) even if proof was available those responsible 
would not be punished (32 %). 

Also, potential whistleblowers who witness illegal activities and who feel safe to report them 
may  not  do  so  simply  because  they  do  not  know  where  and  how  to  report.  49 %  of 
respondents  to  the  2017  Special  Eurobarometer  on  Corruption  would  not  know  where  to 
report corruption if they were to experience or witness it. Only 15 % of all respondents to the 
Commission  consultation  knew  about  existing  rules  on  whistleblower  protection  in  their 
country. 

Socio-cultural factors, particularly deep-rooted negative social perceptions of whistleblowers, 
also contribute to underreporting10. Fear of bad reputation was the third most important reason 
cited in the Commission consultation as to why workers do not report wrongdoing. 

EU  institutions  and  many  stakeholders  have  been  calling  for  stronger  whistleblower 
protection at EU level. In January and in October 2017, the European Parliament11 called on 
the Commission to present by end-2017 a horizontal legislative proposal to guarantee a high 
level of protection for whistleblowers in the EU, in both the public and private sectors, and in 

6 Directive (EU) 2016/943 of 8 June 2016 on the protection of undisclosed know-how and business information 
(trade secrets) against their unlawful acquisition, use and disclosure, OJ L 157, p. 1. 
7 https://data.europa.eu/euodp/data/dataset/S2176_88_2_470_ENG 
8 http://ec.europa.eu/newsroom/just/item-detail.cfm?item_id=54254 
9  ECI  (2016),  Global  Business  Ethic  Survey,  Measuring  Risk  and  Promoting  Workplace  Integrity 
http://www.boeingsuppliers.com/2016_Global_Ethics_Survey_Report.pdf. The Global Business Ethic Survey is 
industry-financed. 
10 Transparency International (2013), Whistleblowing in Europe: Legal protections for whistleblowers in the EU. 
11 Respectively, European Parliament resolution of 24 October 2017 on legitimate measures to protect whistle-
blowers  acting  in  the  public  interest  when  disclosing  the  confidential  information  of  companies  and  public 
bodies (2016/2224(INI) and European Parliament resolution of 20 January 2017 on the role of whistle-blowers in 
the protection of EU’s financial interests (2016/2055(INI). 

2 

 
 
                                                            
national  and  EU  institutions.  The  Council  encouraged  the  Commission  to  explore  the 
possibility of future EU action in its Conclusions on tax transparency of 11 October 201612. 
Civil society organisations and trade unions have consistently called for EU-wide legislation 
to protect whistleblowers acting in the public interest13. 

2. 

The added value of whistleblower protection at EU level 

In line with President Juncker’s commitment in the Letter of Intent complementing his 2016 
State  of  the  Union  speech14,  the  Commission  has  assessed  the  scope  for  further  action  to 
strengthen whistleblower protection at EU level. 

Strengthening enforcement of EU law and protecting freedom of expression 

The  Commission's  assessment  shows  that  existing  gaps  and  the  uneven  nature  of 
whistleblower protection detract from the enforcement of EU rules. In areas where breaches 
of  Union  law  are  often  difficult  to  uncover,  whistleblowers  can  be  crucial.  Ensuring  that 
whistleblowers  feel  safe  to  report  can  lead  to  effective  detection,  investigation  and 
prosecution of breaches of Union law that would otherwise have the potential to cause serious 
harm to the public interest. 

Existing EU rules on whistleblower protection were developed reactively in the aftermath of 
scandals  and  to  respond  to  emerging  enforcement  weaknesses  in  specific  sectors.  For 
instance,  the  EU  moved  to  protect  whistleblowers  in  financial  services  after  the  financial 
crisis,  which  exposed  serious  shortcomings  in  the  enforcement  of  EU  rules15.  The 
Commission  assessment  shows  that  it  is  now  time  to  act  proactively  and  use  whistleblower 
protection  as  a  systemic  part  of  enforcement  of  Union  law  not  only  in  areas  where  serious 
harm to the public interest has already occurred, but also preventively. 

Strengthening whistleblower protection gives effect to the Commission’s commitment to put 
stronger  focus  on  enforcement  to  serve  the  general  interest,  as  set  out  in  its  2016 
through  Better  Application’16.  Better 
Communication  on  ‘EU  Law:  Better  Results 
whistleblower  protection  can  benefit  the  daily  lives  and  the  welfare  of  all  Europeans  by 
helping  prevent  serious  risks  to  the  public  interest  which  can  also  spread  beyond  national 
borders.  Moreover,  the  Commission  consultation  showed  very  strong  support  for  legally 
binding  minimum  standards  on  whistleblower  protection  in  Union  law,  particularly  in  the 
fight against fraud, corruption, tax evasion and tax avoidance, and in environmental protection 
and public health and safety. 

12 http://www.consilium.europa.eu/en/press/press-releases/2016/10/11-ecofin-conclusions-tax-transparency/ 
13  Such  as  Transparency  International,  the  European  Public  Service  Union  and  the  European  Federation  of 
Journalists.  A  Eurocadres  petition  gathered  over  81 000  signatures  and  support  from  over  80  relevant 
organisations https://act.wemove.eu/campaigns/whistleblowers. 
14 https://ec.europa.eu/commission/state-union-2016_en. This commitment was reaffirmed in the 2017 and 2018 
https://ec.europa.eu/info/test-strategy/strategy-documents_en, 
Commission 
https://ec.europa.eu/info/sites/info/files/cwp_2018_en.pdf 
15  Communication  of  8.12.2010  Reinforcing  sanctioning  regimes  in  the  financial  services  sector,  COM(2010) 
716 final. 
16 2017/C 18/02. 

programmes 

work 

3 

 
 
 
 
 
 
 
                                                            
Furthermore, strong whistleblower protection at EU level safeguards the right to freedom of 
expression and media freedom, enshrined in Article 11 of the Charter of Fundamental Rights 
of the European Union. It gives effect to the Commission’s commitments following up on the 
second Annual Colloquium on Fundamental Rights on ‘Media pluralism and Democracy’ of 
November 201617. Whistleblowers will be more willing to speak to investigative journalists if 
they  are  protected  from  retaliation  and  are  given  the  legal  certainty  they  need  to  make  an 
informed decision, fully aware of their rights and responsibilities. 

Better protection of the EU’s financial interests 

Providing  for  strong  whistleblower  protection  beyond  the  protection  already  granted  to  EU 
Staff can make it easier to detect, prevent and deter fraud, corruption, malpractices and other 
illegal  activities  affecting  the  EU’s  financial  interests,  thus  strengthening  the  relevant 
enforcement system. This system is currently built around the work of national authorities and 
the European Anti-Fraud Office (OLAF). It will in future be boosted by the European Public 
Prosecutor’s  Office  (EPPO),  which  will  investigate  and  prosecute  crimes  affecting  the  EU 
budget.  

As  regards  EU  institutions  and  bodies,  EU  staff  enjoys  whistleblower  protection  under  the 
Staff  Regulations  and  the  Conditions  of  Employment  of  Other  Servants  of  the  European 
Union.  Since  2004,  Council  Regulation  (EC,  Euratom)  No  723/200418  amended  the  Staff 
Regulations,  i.a.,  to  put  in  place  procedures  for  reporting  any  fraud,  corruption  or  serious 
irregularity,  and  provide  protection  to  EU  staff  reporting  on  breaches  from  adverse 
consequences.  

Contributing to a fair and well-functioning single market 

Robust  whistleblower  protection  can  contribute  to  the  functioning  of  the  single  market  in  a 
number of ways.  

Whistleblowers  can  help  tackle  insufficient  enforcement  of  public  procurement  rules  by 
national  authorities  and  public  utility  operators19.  This  in  turn  can  increase  organisational 
integrity  and  accountability  in  the  public  and  private  sector  and  help  prevent  and  detect 
corruption and other wrongdoings. In particular, undisclosed corruption depletes revenues and 
budgets, leading to inefficient provision of public services, distorts public investment and acts 
as  a  drag  on  economic  growth,  by  creating  business  uncertainty,  slowing  processes  and 
imposing additional costs20.  

Protecting whistleblowers will also contribute to ensuring  the level-playing field  needed for 
the single market to properly function and for businesses to operate in a healthy competitive 
environment.  Introducing  strong  whistleblower  protection  rules  can  improve  businesses’ 

17 http://ec.europa.eu/information_society/newsroom/image/document/2016-50/2016-fundamental-colloquium-
conclusions_40602.pdf 
18 Council Regulation (EC, Euratom) No 723/2004 of 22 March 2004 amending the Staff Regulations of officials 
of  the  European  Communities  and  the  Conditions  of  Employment  of  other  servants  of  the  European 
Communities, OJ L 124, 27.4.2004, p. 1 (see Article 22 bis, ter et quater).  
19 A 2017 study for the Commission estimated lost potential benefits of EUR 5.8 to EUR 9.6 billion each year 
for  the  EU  as  a  whole  due  to  a  lack  of  whistleblower  protection,  Milieu  (2017),  ‘Estimating  the  economic 
benefits of whistleblower protection in public procurement’ https://publications.europa.eu/en/publication-detail/-
/publication/8d5955bd-9378-11e7-b92d-01aa75ed71a1/language-en 
20 https://ec.europa.eu/info/sites/info/files/file_import/european-semester_thematic-factsheet_fight-against-
corruption_en.pdf 

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capacity  to  detect  and  denounce  malpractice  early  and  prevent  further  economic  and 
reputational damage.  

Inside  information  is  essential  to  bring  to  light  infringements  of  Union  competition  law, 
including the State aid rules. It would serve to protect the efficient functioning of markets in 
the  Union,  allow  a  level  playing  field  for  business  and  deliver  benefits  to  consumers.  On 
competition  rules  applying  to  undertakings,  whistleblower  protection  will  add  to  the  EU 
leniency  policy,  which  offers  companies  involved  in  a  cartel  —  which  self-report  and  hand 
over evidence — total immunity from or a reduction in fines. This policy was strengthened in 
2017 through: (i) a proposed directive to empower national competition authorities to be more 
effective enforcers, which envisages a certain form of protection for the employees of the first 
company  that  cooperates  in  investigations21;  and  (ii)  an  online  tool  that  can  be  used  to 
anonymously alert the Commission of breaches of antitrust law22. Reporting violations of the 
State  aid  rules  reduces  the  risk  of  subsidies  distorting  competition  in  the  single  market. 
Whistleblowers can, in particular, play a significant role in reporting unlawfully granted aid 
and informing when aid is misused, both at national, regional and local levels.  

By  boosting  corporate  transparency,  social  responsibility  and  financial  and  non-financial 
performance,  whistleblower  protection  can  complement  measures  to  increase  business 
transparency on social and environmental matters23 and contribute to the Commission's goal 
to develop an overarching and comprehensive EU strategy on sustainable finance, as outlined 
in its Action Plan for a greener and cleaner economy24. 

Effective  whistleblower  protection  can  support  the  Commission’s  agenda  to  ensure  fairer 
taxation  in  the  EU,  as  outlined  in  the  Communication  responding  to  the  Panama  Papers 
scandal25.  Whistleblowers  can  play  a  vital  role  in  helping  public  authorities  identify  tax 
schemes  that  amount  to  evasion  or  avoidance,  giving  rise  to  unfair  tax  competition  and 
resulting  in  lost  tax  revenues  for  Member  States  and  for  the  overall  EU  budget.  This 
complements  recent  EU  initiatives  to  improve  transparency  in  various  policy  areas  and  the 
exchange  of  tax  information,  such  as:  (i)  the  new  rules  on  tax  rulings26,  (ii)  the  proposal 
requiring tax intermediaries like tax advisers, accountants, banks and lawyers to disclose tax 
planning  schemes  to  tax  administrations27,  and  (iii)  the  new  rules  requiring  large 
multinationals  to  report  to  tax  administrations  information  on  where  they  make  profits  and 
where they pay their tax28. It also complements: (i) the proposed strengthening of anti-money 

21  Proposal  of  22 March  2017  for  a  Directive  of  the  European  Parliament  and  of  the  Council  to  empower  the 
competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning 
of the internal market, COM(2017) 142 final -2017/0063 (COD). 
22 http://europa.eu/rapid/press-release_IP-17-591_en.htm 
23 Directive 2013/34/EU of 26 June 2013 on the annual financial statements, consolidated financial statements 
and related reports of certain types of undertakings (OJ L 182, p. 19), and Communication on Guidelines on non-
financial reporting (2017/C 215/01). 
24 http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52018DC0097  
25 Communication of 5 July 2016 on further measures to enhance transparency and the fight against tax evasion 
and avoidance, COM(2016) 451. 
26 Council Directive (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory 
automatic exchange of information in the field of taxation, OJ L 332/1. 
27 Proposal for a Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of 
information in the field of taxation in relation to reportable cross-border arrangements COM(2017) 335 final 
2017/0138 (CNS), on which political agreement has been reached on 13 March 2018. 
28 Proposal for a Directive of 12 April 2016 amending Directive 2013/34/EU as regards disclosure of income tax 
information by certain undertakings and branches, COM/2016/0198 final - 2016/0107 (COD). 

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laundering rules ensuring that tax authorities have access to vital information allowing them 
to clamp down on tax evasion and avoidance through offshore funds29 and (ii) wider efforts to 
create a fairer corporate tax environment within the EU30. 

Strong  whistleblower  protection  in  areas  like  product  safety,  public  health  and  consumer 
protection,  transport  safety,  environmental  protection,  nuclear  safety,  food  and  feed  safety, 
animal  health  and  welfare,  protection  of  privacy  and  personal  data  and  security  of  network 
and information systems, will contribute to the effective implementation of a range of further 
policies with direct impact on the completion of the single market and which directly affect 
the daily lives and the welfare of all Europeans.  

A common high level of protection for people who report breaches of EU rules in the context 
of their work will raise the protection of workers, including workers' health and safety, in line 
with  the  Commission’s  aims,  pursued  in  particular  through  the  European  Pillar  of  Social 
Rights31. Protection will extend to all those who are at risk of work-related retaliation when 
they  speak  up,  including  employees,  self-employed  people,  freelancers,  contractors,  and 
suppliers,  as  well  as  volunteers  and  unpaid  trainees.  Protection  will  also  be  ensured  for 
whistleblowers  in  cross-border  situations,  who,  due  to  current  differences  between  national 
rules,  risk  ‘falling  through  the  cracks’  and  suffering  retaliation  for  seeking  to  protect  the 
public interest. 

Workplace  culture 
in  general  should  benefit  from  having  effective  channels  for 
whistleblowing reports and from potential whistleblowers being reassured that it is safe and 
acceptable  for  them  to  speak  up.  Rules  on  whistleblower  protection  would  run  parallel  to 
existing EU rules: (i) on equal treatment, which protect against victimisation in response to a 
complaint or to proceedings to enforce compliance with this principle32 and (ii) on protection 
against harassment and safety and health at work33, where workers are entitled to raise issues 
with the competent national authorities if they consider that measures taken are inadequate to 
ensure safety and health and may not be placed at a disadvantage for it.  

3.  

A framework for effective protection of whistleblowers in the EU 

29  Proposal  for  a  Directive  amending  Directive  (EU)  2015/849  on  the  prevention  of  the  use  of  the  financial 
system  for  the  purposes  of  money  laundering  or  terrorist  financing  and  amending  Directive  2009/101/EC, 
COM(2016) 450 final 2016/0208 (COD). 
30  Council  Directive  (EU)  2016/1164  of  12 July  2016  laying  down  rules  against  tax  avoidance  practices  that 
directly  affect  the  functioning  of  the  internal  market  (as  amended);  Proposal  for  a  Directive  on  a  Common 
Consolidated Corporate Tax Base, COM/2016/0683 final — 2016/0336; Proposal for a Directive on a Common 
Corporate Tax Base, COM/2016/0685 final — 2016/0337. 
31  Particularly  principles  5  (fair  working  conditions)  and  7b  (protection 
https://ec.europa.eu/commission/priorities/deeper-and-fairer-economic-and-monetary-union/european-pillar-
social-rights/european-pillar-social-rights-20-principles_en. 
32 Directive 2006/54/EC of 5 July 2006 on the implementation of the principle of equal opportunities and equal 
treatment  of  men  and  women  in  matters  of  employment  and  occupation  (recast);  Directive  2004/113/EC  of 
13 December 2004 implementing the principle of equal treatment between men and women in the access to and 
supply of goods and services; Directive 2000/78/EC of 27 November 2000 establishing a general framework for 
equal  treatment  in  employment  and  occupation;  Council  Directive  2000/43/EC  of  29 June  2000  implementing 
the principle of equal treatment between persons irrespective of racial or ethnic origin. 
33 Directive 89/391/EC of 12 June 1989 on the introduction of measures to encourage improvements in the safety 
and  health  of  workers  at  work  OJ  L  183,  29.6.1989,  p.  1;  Autonomous  framework  agreements  signed  by  the 
European social partners on 26 April 2007 on harassment and violence at work and on 8 October 2004 on work-
related stress. 

in  case  of  dismissals) 

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The  Commission’s  proposal  for  a  Directive  sets  out  minimum  standards  for  whistleblower 
protection  in  areas  with  a  clear  EU  dimension  and  where  the  impact  on  enforcement  is  the 
strongest. Effective whistleblower protection is needed to improve enforcement of Union law 
in areas where:  

  breaches of EU law may cause serious harm to the public interest;  
  a need to strengthen enforcement has been identified; and  
  whistleblowers are in a privileged position to disclose breaches. 

The proposal therefore focuses on whistleblowers reporting on unlawful activities or breaches 
of  Union  law  in  the  areas  of:  (i)  public  procurement;  (ii)  financial  services,  prevention  of 
money  laundering  and  terrorist  financing;  (iii)    product  safety;  (iv)  transport  safety;  (v) 
environmental  protection;  (vi)  nuclear  safety;  (vii)  food  and  feed  safety,  animal  health  and 
welfare; (viii) public health; (ix) consumer protection; (x) protection of privacy and personal 
data and security of network and information systems. It also applies to breaches relating to 
Union competition rules, breaches harming the EU’s financial interests and, in view of their 
negative impact on the proper functioning of the internal market, to breaches of corporate tax 
rules  or  arrangements  whose  purpose  is  to  obtain  a  tax  advantage  that  defeats  the  object  or 
purpose of the applicable corporate tax law.  

To ensure that the scope of the Directive remains up to date, the Commission will pay special 
attention  to  the  possible  need,  in  any  future  Union  act  where  whistleblower  protection  is 
relevant and can contribute to more effective enforcement, to extend its scope to further areas 
or  Union  acts.  This  will  also  be  given  consideration  when  the  Commission  reports  on 
implementation of the Directive. 

The  minimum  standards  in  the  proposed  Directive  aim  for  consistently  high  whistleblower 
protection across the EU. They aim to ensure that: 

  potential  whistleblowers  have  clear  reporting  channels  available  to  report  both 

internally (within an organisation) and externally (to an outside authority); 

  when  such  channels  are  not  available  or  cannot  reasonably  be  expected  to  work 

properly, potential whistleblowers can resort to public disclosure; 

  competent authorities are obliged to follow up diligently on reports received and give 

 
 

feedback to whistleblowers; 
retaliation in its various forms is prohibited and punished; 
if  whistleblowers  do  suffer  retaliation,  they  have  easily  accessible  advice  free  of 
charge,  they  have  adequate  remedies  at  their  disposal  e.g.  interim  remedies  to  halt 
ongoing retaliation such as workplace harassment or to prevent dismissal pending the 
resolution of potentially protracted legal proceedings; reversal of the burden of proof, 
so that it is up to the person taking action against a whistleblower to prove that it is not 
retaliating against the act of whistleblowing; 
These minimum standards also provide for safeguards to:  

  protect responsible whistleblowing genuinely intended to safeguard the public interest;  
  proactively discourage malicious whistleblowing and prevent unjustified reputational 

damage;  
fully respect the rights of defence of those concerned by the reports.  

 

In particular: 

7 

 
 
  whistleblowers qualify for protection if they had reasonable grounds to believe that the 

information reported was true at the time of reporting;  

  whistleblowers are generally required to use internal channels first; if these channels 
do not work or could not reasonably be expected to work, for instance where the use 
of internal channels could jeopardise the effectiveness  of the investigative actions by 
the  competent  authorities,  they  may  report  to  these  authorities,  and  then  to  the 
public/media, if no appropriate action is taken or in particular circumstances, such as  
imminent or manifest danger for the public interest; 

  Member  States  shall  provide  for  proportionate  sanctions  to  dissuade  malicious  or 

 

abusive reports or disclosures; 
those concerned by the reports fully enjoy the presumption of innocence, the right to 
an effective remedy and to a fair trial, and the rights of defence. 

Supporting and other measures at EU level  

In  addition  to  the  minimum  standards  in  the  proposed  Directive,  the  Commission  is 
supporting effective whistleblower protection through other measures. 

As  part  of  its  action  to  defend  journalists  and  media  freedom,  and  at  the  initiative  of  the 
European  Parliament,  the  Commission  is  currently  co-funding  projects  run  by the European 
Centre  for  Press  and  Media  Freedom.  The  projects  provide  practical  and  legal  help  to 
journalists  under  threat  and  training  in  digital  self-defence  for  journalists.  Since  February 
2018,  they  include  a  funding  scheme  for  cross-border  investigative  journalists34.  The 
Commission  also  funds  the  Media  Pluralism  Monitor,  a  project  measuring  risks  to  media 
pluralism in the EU, using indicators such as protection of freedom of expression, journalistic 
standards and protection of journalists35. 

Through its anti-corruption experience-sharing  programme36, the Commission  has  also been 
facilitating  exchanges  of  best  practice  across  the  EU  and  funding  projects  enabling 
whistleblowers to benefit from better information about their legal rights and obligations, gain 
access to safe and reliable channels to report wrongdoing, and receive adequate organisational 
support. For example, one of the priorities of the current call for proposals under the ‘Internal 
Security  Fund  Police’  on  preventing  corruption  is  to  promote  tools  for  civil  oversight  and 
investigative  journalism  and  for  assisting  whistleblowers  with  technical  and  legal aid37.  The 
Commission  will  also  continue  to  monitor  Member  States’  efforts  to  fight  corruption, 
including whistleblower protection, as part of the European Semester. 

As part of its strategy for effective enforcement of EU rules38, the Commission considers that 
the European Network of Ombudsmen plays an important role. This network is coordinated 
by  the  European  Ombudsman  and  brings  together  national  and  regional  Ombudsmen  to 

34 Under a Parliament preparatory action on cross-border investigative journalism, EUR 1 million was allocated 
to  the  European  Centre  for  Press  and  Media  Freedom  to  carry  out  these  activities.  The  project  started  on 
1 February 2018. 
35 http://cmpf.eui.eu/media-pluralism-monitor/ 
36http://ec.europa.eu/dgs/home-affairs/what-we-do/policies/organized-crime-and-human-
trafficking/corruption/experience-sharing-programme/index_en.htm 
37 https://ec.europa.eu/research/participants/portal/desktop/en/opportunities/isfp/topics/isfp-2017-ag-corrupt.html 
38   Communication ‘EU Law: Better Results through Better Application’, cited above. 

8 

 
 
 
 
 
                                                            
promote  good  administration  in  the  national  application  of  EU  law.  The  members  of  this 
Network  could  handle,  according 
in  cases  of 
maladministration for failure to act upon whistleblower reports, namely in cases where reports 
by whistleblowers did not trigger a proper investigation and follow-up at national level. The 
European Ombudsman could draw a report on the information that Network's members may 
provide to  it regarding  activities and inquiries on whistleblower protection and forward that 
report to the Commission and the Parliament. 

their  competence,  complaints 

to 

The Commission will also support Member States in transposing the Directive, so as to ensure 
as  much  consistency  as  possible.  The  Commission  will  meet  bilaterally  with  Member  State 
authorities  to  discuss  issues  arising  at  national  level  and  provide  a  platform  where  they  can 
exchange information on transposition and share experiences and expertise. 

4. 

Member State measures 

Towards comprehensive whistleblower protection in Member States 

Whistleblower protection brings value added when it comes to better enforcement of EU law 
in  certain  areas,  but  its  benefits  for  protecting  the  public  interest  are  wider  and  also  extend 
beyond  the  realm  of  EU  law.  This  is  why  many  Member  States  have  introduced  national 
frameworks  for  whistleblower  protection.  An  effective,  comprehensive  approach  to 
whistleblower  protection  requires  legal  certainty  and  a  consistent  approach  to,  for  instance, 
combat  fraud,  corruption  and  other  unlawful  activities  affecting  public  budgets,  including 
national  funds.  In  the  lead-up  to  the  adoption  of  the  proposed  Directive,  the  Commission 
encourages  Member  States 
its 
Recommendation cited above and the European Court of Human Rights case-law on the right 
to  freedom  of  expression.  These,  together  with  the  principles  set  out  in  the  proposed 
Directive, can serve as a common framework for those Member States who intend to ensure, 
in a broadly consistent way, the effective protection of whistleblowers also beyond the areas 
covered by the proposal. 

the  Council  of  Europe’s  principles 

to  apply 

in 

They  enhance  accountability,  transparency  and  good  governance,  and  aid  the  fight 

Comprehensive and consistent national rules on whistleblower protection bring a number of 
benefits:  
• 
against corruption.  
• 
• 
reassuring potential whistleblowers and encouraging them to come forward. 

They benefit the investment climate and increase trust in public institutions. 
They give citizens the necessary clarity and legal certainty on the protection available, 

Awareness raising 
Experience  at  national  level  and  available  evidence  show  that  rules  on  whistleblower 
protection  also  need  to  raise  awareness  effectively.  In  addition  to  adopting  the  proposed 
Directive, the Commission encourages Member States to consider further measures including 
practical ones, such as raising awareness and general public information. The aim would be 
to:  

9 

 
 
 
 
 
 
 
 
  promote a positive perception of whistleblowers as people acting for the public good 

and out of loyalty to their organisation and society; and  

  provide general information about available reporting channels and protection39. 

Effective whistleblower protection on the ground may also benefit from more targeted, tailor-
made  measures.  Inspiration  may  be  drawn  from  existing  international  standards  and 
recommendations40 and from measures taken in different national contexts. 

Guidance for the work context 
Employees of public and private organisations and all other categories of people who come in 
contact with such organisations in their work need  user-friendly information on the rules so 
that they understand their meaning and practical implications41. A public and easily accessible 
list of authorities indicating which authority is best placed to handle a specific issue in view of 
its role and mandate may also increase the legal certainty of potential whistleblowers42. 

Guidance  to  employers  in  both  public  and  private  organisations  can  help  them  understand 
their  rights  and  responsibilities  when  setting  up  and  running  reporting  procedures,  handling 
and investigating reports and preventing and addressing retaliation43. 

Even where  law, policies  and guidelines  exist,  potential  whistleblowers may have  questions 
about  how  these  might  apply  to  their  specific  case.  Advisory  and  support  services  to 
whistleblowers may be provided by independent public authorities44 or by civil society45 and 
trade unions, possibly for free or with public support.  

Support to business, in particular small and medium-sized companies 
Guidance for business and industry can make the business case for whistleblowing in terms of 
preventing  and  addressing  damage  to  reputation  and  performance.  Codes  of  good  practices 
can  help  instil  a  consistent  level  of  best  practice  across  organisations  and  help  businesses 

of 

persons 

reporting 

40  E.g.,  in  addition  to  the  Council  of  Europe  Recommendation  on  Protection  of  Whistleblowers,  the  OECD 
(2016)  Report  Committing  to  Effective  Whistleblowers  Protection  http://www.oecd.org/corporate/committing-
to-effective-whistleblower-protection-9789264252639-en.htm, the UN Resource guide on good practices in the 
protection 
https://www.unodc.org/documents/corruption/Publications/2015/15-
04741_Person_Guide_eBook.pdf; the G20 Compendium of best practices and guiding principles for legislation 
on  the  protection  of  whistleblowers  https://www.oecd.org/g20/topics/anti-corruption/publicationsdocuments/2/; 
the Transparency International ‘International  Principles for Whistleblower  Legislation’ (2013), the 2003 OECD 
the  Public  Service 
for  Managing  Conflict  of 
Recommendation  on  Guidelines 
http://www.oecd.org/development/governance-development/33967052.pdf  and  the  ‘Best  practice  guide  for 
whistleblowing 
https://www.transparency.org/whatwedo/publication/ 
international_principles_for_whistleblower_legislation. 
41  E.g.  the  UK  Government  Whistleblowing  ‘Guidance  for  employees’  https://www.gov.uk/whistleblowing; 
Ireland’s  Industrial  Relations  Act  1990  (Code  of  Practice  on  Protected  Disclosures  Act  2014)  for  employers, 
workers and their representatives http://www.irishstatutebook.i.e./eli/2015/si/464/made/en/print. 
42 E.g. ‘Whistleblowing: list of prescribed people and bodies’ in the UK https://www.gov.uk/whistleblowing 
43 E.g. the Code of Practice on Protected Disclosures Act 2014 in Ireland, cited above, and the UK Government 
Whistleblowing ‘Guidance and code of practice for employers’ https://www.gov.uk/whistleblowing. 
44 Such as the Défenseur des Droits in France or the Whistleblowers Authority in the Netherlands.  
45  Examples  include  the  whistleblowing  charity  Public  Concern  at  Work  in  the  UK  and  Transparency 
International, which operates Advocacy and Legal Advice Centres across the world. 

legislation 

Interest 

(2018) 

in 

10 

 
 
 
 
 
 
 
                                                            
 
create  whistleblowing  policies  adapted  to  organisation  size46.  Such  codes  have  been 
developed internationally47 and in national contexts, by private48 and public actors49. 

SMEs setting up and/or managing reporting channels may need  financial, technical or  other 
practical support. Member States could, for instance, entrust a body with the task of providing 
reporting  channels  for  such  businesses50.  SMEs  may  also  be  encouraged  to  pool  their 
resources  to  share  (external)  confidential  counsellors  and  investigative  capacity.  Employer 
organisations  and  trade  unions,  sector-specific  associations,  umbrella  and  professional 
organisations  may  also  be  encouraged  to  provide  support  by  taking  on  and  centralising  the 
role  of  providing  persons  of  confidence/legal  experts  to  provide  advice,  receive  reports  and 
even carry out investigations. 

Guidance to staff of national authorities 
Guidance may also benefit staff at national authorities receiving and handling whistleblower 
reports.  Such  authorities  may  range  from  tax  authorities  to  regulatory  agencies  on 
environmental protection and food safety. Guidance can help them understand their role and 
responsibilities  in  their  specific  fields,  and  provide  them  with  good  practice  beyond  the 
legislation51. 

Training 
Dedicated  staff  within  competent  authorities  receiving  and  handling  reports  clearly  need 
appropriate training52. Public officials may also benefit more generally from training as part 
of induction and on-the-job training courses on integrity standards53. Guidance for the private 
sector  could  also  set  minimum  training  standards  for  organisations  and  give  employers  a 
responsibility  to  properly  promote  the  policy  among  employees54.  Training  for  judges  and 

the 

and 

Standards 

Institution 

Guidelines 

Enterprises 

the  British 

for  Multinational 

46 E.g. the practical guide to SMEs by the French Business Confederation MEDEF on how to meet obligations 
under  French  law  on  whistleblower  protection,  including  on  setting  up  internal  reporting  channels 
http://www.medef.com/uploads/media/node/0001/13/7365147ef346ac642e4b03566a9b94306eee839f.pdf;. 
47    E.g.  the  Anti-corruption  ethics  and  compliance  handbook  for  business  by  OECD,  UNODC  and  the  World 
Bank  (2013)  http://www.oecd.org/corruption/Anti-CorruptionEthicsComplianceHandbook.pdf      International 
Chamber  of  Commerce  guidelines  on  whistleblowing.  (2008)  https://iccwbo.org/publication/icc-guidelines-on-
whistleblowing/ 
(2011) 
OECD 
https://www.oecd.org/daf/inv/mne/oecdguidelinesformultinationalenterprises.htm. 
48 E.g. the Whistleblowing arrangements Code of practice developed by Public Concern at Work in collaboration 
with 
https://uk.practicallaw.thomsonreuters.com/0-386-
(2008) 
5339?transitionType=Default&contextData=(sc.Default)&firstPage=true&bhcp=1 
49 E.g. the Practical guides related to Integrity in Practice by the Dutch Whistleblowers Authority, specifically 
‘The  reporting  procedure’  and  ‘Towards  an  ethical  culture’  https://huisvoorklokkenluiders.nl/whistleblowers-
authority-huis-voor-klokkenluiders-english/;  and  the  UK  Whistleblowing  ‘Guidance  and  code  of  practice  for 
employers’, cited above. 
50 Paragraph 62 of the 2014 Council of Europe Recommendation on Protection of Whistleblowers cited above. 
51 E.g. UK Prescribed Persons guidance and Ireland: Guidance for the purpose of assisting public bodies in the 
performance of their functions. 
52  Ireland  has  made  it  possible  for  public  bodies  to  get  training  on  how  to  deal  with  protected  disclosures 
https://irl.eu-supply.com/app/rfq/publicpurchase.asp?PID=112518 
53  See  OECD  Recommendation 
Integrity 
Recommendation-Public-Integrity.pdf 
54  See  recommendation  by  Transparency  International  in  the  2018  ‘Best  practice  guide  for  whistleblowing 
legislation’ cited above. 

http://www.oecd.org/gov/ethics/ 

on  Public 

(2017) 

11 

 
 
 
 
 
                                                            
legal  practitioners  may  be  particularly  important  to  ensure  effective  implementation  of  the 
legislation. 

5. 

Conclusion 

Robust  whistleblower  protection  would  enrich  the  EU  toolkit  for  strengthening  the  correct 
application  of  EU  law  and  respect  for  transparency,  good  governance,  accountability  and 
freedom of expression, which are values and rights on which the EU is based.  

The Commission is proposing a balanced set of measures at EU level in specific areas with 
a  clear  EU  dimension  and  where  the  impact  on  enforcement  is  the  strongest,  whistleblower 
reports are infrequent and undetected violations of EU law may result in serious harm to the 
public  interest.  A  balanced  approach  is  also  ensured  in  terms  of  limiting  the  burden  for 
national  authorities  and  business,  particularly  small  and  micro  companies.  Finally,  the 
proposed  Directive  strikes  a  balance  between  the  need  to  protect  whistleblowers  and  those 
who are concerned by the reports, to avoid abuses. 

The introduction of whistleblower protection rules at EU level would contribute to protecting 
the  financial  interests  of  the  Union  and  to  ensuring  the  level  playing  field  needed  for  the 
single  market  to  properly  function  and  for  businesses  to  operate  in  a  fair  competitive 
environment.  

While at EU level, in line with the principle of subsidiarity, the proposed Directive establishes 
whistleblower protection measures targeted to the enforcement of Union law in specific areas, 
the Commission encourages the Member States, when transposing the Directive, to consider 
extending  its  scope  of  application  to  other  areas,  and  more  generally  to  ensure  a 
comprehensive and coherent framework at national level. 

A  comprehensive  approach  is  indispensable  in  order  to  recognise  the  whistleblowers’ 
significant  contribution  to  preventing  and  tackling  unlawful  conducts  harming  the  public 
interest,  and  to  ensure  they  are  properly  protected  across  the  EU.  Protecting  whistleblowers 
merits  the  full  commitment  and  joint  efforts  of  all  EU  institutions,  Member  States  and 
stakeholders. 

12