A whistleblower channel is a platform through which whistleblowers can report cases of legal violations. The "internal reporting channel" referred to in the directive describes a whistleblower channel operated by the company in question, the aim of which is to offer whistleblowers a trusting environment in which they can report wrongdoing without being exposed to repression. On the other hand, a whistleblower channel offers companies the opportunity to correct misconduct and thus improve their compliance.