Directive (EU) 2019/1937 on the protection of persons who report breaches of Union law WB-Art.8: Obligation to establish internal reporting channels

Legal entities in the private sector with 50 or more workers, and public sector entities, shall establish channels and procedures for internal reporting and follow-up, designed and operated securely to protect the confidentiality of the identity of the reporting person and any third party mentioned, and preventing access by non-authorised staff.