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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18. Is there a hierarchy between the different reporting channels?
18. Is there a hierarchy between the different reporting channels?
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Croatia
Croatia
- at Babic & Partners
- at Babic & Partners
No, there is no hierarchy between the internal and external reporting channels, meaning that a whistleblower is completely free to choose whether to make a report internally or externally. On the other hand, the whistleblower may only publicly disclose irregularities if:
- the whistleblower already submitted an external whistleblowing report (regardless of whether they first submitted an internal report), but no appropriate measures were undertaken in response to the report; or
- the whistleblower did not submit an external whistleblowing report but has reason to believe that:
- the irregularity represents an immediate and obvious danger to the public interest, for example in case of a crisis situation or risk of irreparable damage; or
- if submitting an external whistleblowing report, there is a risk of retaliation or the prospect of the issue being remedied is low due to the special circumstances of the case.
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Germany
Germany
- at Oppenhoff
- at Oppenhoff
There is no legally binding hierarchy between internal and external reporting channels. Therefore, the whistleblower has, in principle, the right to choose whether to report the violations externally or internally. However, in cases where effective internal action can be taken against violations, whistleblowers are to give preference to reporting to an internal reporting office. If an internally reported violation is not remedied, the whistleblower making the report is free to contact an external reporting office (section 7 (1) 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
Croatia
Babic & Partners
Germany
Oppenhoff