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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14. Are there requirements to fulfil to be considered as a whistleblower?
14. Are there requirements to fulfil to be considered as a whistleblower?
Austria
Austria
- at GERLACH
- at GERLACH Rechtsanwälte
The person must have learned of the violations through a current or former professional relationship. External persons such as customers, suppliers, business partners or other third parties who know relevant information can also act as whistleblowers and make reports. The scope of protection is very broad.
Germany
Germany
- at Oppenhoff
- at Oppenhoff
To be qualified as a whistleblower, the person providing the information must have obtained the information in the context of his or her professional activity or in the preliminary stages of professional activity. Information about violations falls within the substantive scope of the Act only if it relates to the employing entity or another entity with which the whistleblower is or has been in professional contact.