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.
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02. Which companies must implement a whistleblowing procedure?
02. Which companies must implement a whistleblowing procedure?
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Austria
Austria
- at GERLACH
- at GERLACH Rechtsanwälte
Companies with 250 or more employees and – from 17 December 2023 onwards – companies with 50 or more employees are required to establish internal reporting channels. In addition, certain companies, particularly those in the financial sector, must establish these channels regardless of the number of employees. The obligation also extends to the public sector, including the federal government, provinces, municipalities, chambers and others. External reporting channels must also be established, with the Federal Bureau of Anti-Corruption acting as the primary external reporting body. The Financial Market Authority or the Money Laundering Reporting Office is responsible for the area of financial service providers.
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Germany
Germany
- at Oppenhoff
- at Oppenhoff
In principle, companies that regularly employ 50 or more employees are obliged to set up an internal reporting system (section 12 (1), (2) HinSchG). For companies with between 50 and 249 employees, this obligation will only apply from 17 December 2023 (section 42 HinSchG).
For certain employers, particularly in the financial and insurance sectors or for data provision companies, the obligation to set up an internal reporting office applies irrespective of the number of employees as of the entry into force of the Act (section 12 (3) HinSchG).
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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