Whistleblowing
Contributing Editors
In this new age of accountability, organisations around the globe are having to navigate a patchwork of new laws designed to protect those who expose corporate misconduct. IEL’s Guide to Whistleblowing examines what constitutes a protective disclosure, the scope of regulations across 24 countries, and the steps businesses must take to ensure compliance with them.
Learn more about the response taken in specific countries or build your own report to compare approaches taken around the world.
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01. Which body of rules govern the status of whistleblowers?
01. Which body of rules govern the status of whistleblowers?
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Austria
Austria
- at GERLACH
- at GERLACH Rechtsanwälte
The Whistleblowing Directive (Directive 2019/1937/EU) sets minimum standards for the protection of whistleblowers and covers various areas. It was originally due to be implemented in all EU member states by 17 December 2021. Austria met this obligation with the slightly delayed Whistleblower Protection Act (HSchG), which was passed by the National Council on 1 February 2023. The law entered into force on 25 February 2023 and aims to provide better protection for whistleblowers.
The law is limited to the mandatory provisions of the Whistleblowing Directive. The aim of this is to minimise the burden on smaller companies. However, the statute provides for a re-evaluation. The content of the Whistleblower Protection Act is very similar to the Directive and barely goes beyond it. It only extends to include crimes related to corruption, already embedded in the Austrian Criminal Code.
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Germany
Germany
- at Oppenhoff
- at Oppenhoff
The status of whistleblowers in Germany, as in other EU member states, is primarily governed by European law. The relevant legislation is Directive (EU) 2019/1937 of the European Parliament and of the Council on the protection of persons reporting infringements of Union law (EU Whistleblower-Directive).
The German legislature has incorporated the EU-Whistleblower-Directive into German law by enacting the Whistleblower Protection Act (“Hinweisgeberschutzgesetz”) which – largely – entered into force on July 2, 2023.
If the Whistleblower Protection Act (hereinafter referred to as “HinSchG”) should meet specific concerns under European law, this will be pointed out separately in the following.
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Contributors
Australia
Pinsent Masons
Austria
GERLACH
Belgium
Van Olmen & Wynant
Brazil
CGM
Croatia
Babic & Partners
Denmark
IUNO
France
Proskauer
Germany
Oppenhoff
India
Khaitan & Co
Ireland
Arthur Cox
Italy
Zambelli & Partners
Japan
City-Yuwa
Latvia
Ellex Klavins
Lithuania
Ellex Valiunas
Luxembourg
Castegnaro
Malta
Camilleri Preziosi
Nigeria
Bloomfield LP
Poland
Baran Książek Bigaj
Portugal
Cuatrecasas
Romania
STALFORT Legal. Tax. Audit.
Singapore
Braddell Brothers LLP
Spain
Cuatrecasas
Sweden
Lindahl
United Kingdom
Proskauer
United States
Proskauer
Contributors
Austria
GERLACH
Germany
Oppenhoff