Yes, the “Whistleblower Protection Act” has been in force in Austria since 01.02.2023.
This obliges companies to set up internal whistleblower systems and compliance structures. Thus, the Whistleblower Directive and the Whistleblower Protection Act seem to imply greater effort in the area of compliance, but subsequently lead to more compliance with the rules (and thus to a reduction of potential risks, disadvantages and other damages to companies).
Even though the introduction of a whistleblowing system is not yet mandatory, many companies have made the decision to implement it. On the one hand, they are aware of the benefits and advantages of a whistleblowing system. On the other hand, the legal framework already requires certain companies to establish a basic compliance system with a whistleblowing channel. For example, the German Corporate Government Code (07.02.2017) requires management to ensure that the company acts within legal boundaries and guidelines. A compliance management system (CMS) is designed to regulate the way in which actions are taken and to enable employees and third parties to report misconduct within the organization.