Whistleblowing

The Whistleblower Protection Act does not oblige the company itself to publish any information regarding the internal reporting office or the internal reporting channel implemented. However, the internally implemented reporting office must have clear and easily accessible information available on the external reporting procedure and relevant reporting procedures of European Union institutions, bodies or agencies (section 13 (2) HinSchG).

The current explanatory memorandum to the Whistleblower Protection Act also contains the more detailed, but not legally binding, reference that the information can be made available via a public website, company intranet or a bulletin board that is accessible to all employees. In this context, it is recommended that the company also refers to the internally implemented reporting office or the internal reporting channel in the same way. This helps to counteract the risk that potential whistleblowers will report primarily via the external reporting channel.

Furthermore, the German Supply Chain Due Diligence Act (LkSG) also provides for the implementation of complaint mechanisms so that the regulatory requirements of companies can also be met through a uniform reporting system. Within its scope of application, the LkSG also provides for the publication of procedural rules for such a reporting system in text form as well as for annual reporting obligations on what measures the company has taken as a result of complaints.

Section 25 of the Law states that the company should provide appropriate information, in a clear and accessible way, on the use of internal reporting channels, as well as on the essential principles of the procedure to be followed. If the company has a website, said information should be reflected on the homepage, in a separate and easily identifiable section.

In addition, according to section 9 of the Law employers are obliged to give training to all personnel who are not responsible for data processing to ensure the confidentiality of the information they receive.

Moreover, competent public authorities are also subject to publicity measures regarding whistleblowing procedures, including: conditions to be eligible for the protection reflected in the Law; contact information regarding external channels; management procedures; confidentiality; remedies and procedures for protection against retaliation; and the availability of confidential advice.