In principle, internal reporting points or whistleblower reporting channels (whistleblower systems) are intended for employees of a legal entity. The internal reporting channels can also be expanded to include Self-employed persons (within the meaning of Art. 49 TFEU), Shareholders and persons who are members of the administrative, management or supervisory body of a company (including non-executive members), Volunteers and interns, Persons working under the supervision and direction of contractors, subcontractors and suppliers.