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The Role of the Central Whistleblowing Authority in External Reporting: Comparative Remarks

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The Role of the Central Whistleblowing Authority in External Reporting: Comparative Remarks


International Journal of Comparative Labour Law and Industrial Relations
Volume 41, Issue 1 (2025) pp. 73 – 88

httpss://doi.org/10.54648/ijcl2025006



Abstract

The creation of a national whistleblowing authority is desirable due to the need to increase public awareness in the field, strengthen the protection of persons reporting information on breaches of the law against retaliation, and forward external reports to appropriate bodies depending on the subject matter of the report. This article examines various institutional solutions regarding the central whistleblowing authority introduced in the Visegrad countries (Poland, Czech Republic, Slovakia and Hungary) plus France and Slovenia. The author argues that from the point of view of the effectiveness of whistleblower protection, it is necessary to ensure the independence of the central whistleblowing authority from the executive power and to establish a fully confidential reporting channel operated by specialized staff


Keywords

Directive (EU) 2019/1937, External Reporting, Whistleblower Protection, Whistleblowing


Extract




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