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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11. Are there special whistleblowing procedures applicable to specific economic sectors or professional areas?
11. Are there special whistleblowing procedures applicable to specific economic sectors or professional areas?
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Germany
Germany
- at Oppenhoff
- at Oppenhoff
The Whistleblower Protection Act itself does not distinguish between different sectors regarding the internal reporting process. However, it contains an enumerative list of regulations from other statutes that take precedence over the Whistleblower Protection Act for the reporting of information on violations; these regulations are therefore lex specialis compared to the Whistleblower Protection Act (section 4 (1) HinSchG). Priority special provisions are, among others, regulated by the Money Laundering Act, the Banking Act, the Insurance Supervision Act and the Stock Exchange Act.
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Romania
Romania
- at STALFORT Legal. Tax. Audit.
- at STALFORT Legal. Tax. Audit.
Appendix 1 to Law 361 contains references to the special procedures applicable both EU-wide and at a national level (ie, stock-listed companies, the insurance sector, managers of alternative investment funds and offshore oil businesses). Specialists have particularly drawn attention to the fact that the wording of article 1 paragraph 4 of Law 361 may exclude a large spectrum of companies involved in national defence and security from the mandatory protection of whistleblowers. Time will show if such exclusion deriving from the Whistleblowing Directive leaves a door open for employers to prohibit reports in this sensitive industry.
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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
Germany
Oppenhoff
Romania
STALFORT Legal. Tax. Audit.