2.09.2024 Protection of whistleblowers

Internal reporting procedure for whistleblowers


On 25 September 2024, whistleblower protection regulations come into force. One of the new obligations for employers introduced by these regulations is to develop an internal reporting procedure for whistleblowers. How to prepare such a document and what should it contain?

What is the internal reporting procedure for whistleblowers?

The internal reporting procedure for whistleblowers is a document that sets out the rules for whistleblowing. Whistleblowers, i.e. individuals who report breaches of law or ethics, play an important role in ensuring transparency and compliance. They help businesses counter fraud, corruption, violations of law and ethics. In order to comply with the law and protect whistleblowers from potential retaliation, employers need to create a procedure that complies with current legislation while being effective in practice.

Why your company needs an internal reporting procedure?

In May 2024, Poland implemented the EU Directive on the Protection of Whistleblowers (Directive 2019/1937). Under the provisions of the new law, companies with at least 50 employees will be required to implement internal whistleblowing procedures. The absence of a procedure, or its improper implementation, may result in criminal sanctions, as well as negative consequences for the company’s reputation.

See also: Whistleblower Protection Act: new obligations for employers

An internal reporting procedure is a document that should not only meet the requirements of the law, but also build trust among employees. The implementation of an effective procedure provides employees with a sense of security, which in turn can help to increase the detection of irregularities and prevent potential crises in the organisation.

What should the internal notification procedure contain?

  1. Definitions and objectives: The procedure should clearly define what irregularities can be reported and what the objectives of reporting are (e.g. preventing breaches of law, protection of company interests).
  2. Reporting channels and follow-up: Indicate the reporting channels (e.g. separate electronic mailboxes, dedicated telephone numbers) and the means of verifying reports. It is important that the procedure is transparent and easily accessible to all employees.
  3. Protection of whistleblowers: the procedure must ensure confidentiality of whistleblowers’ data and protection from retaliation – a key element that builds trust in the whistleblowing system.
  4. Rules for processing personal data: Due to the RODO, the procedure should clarify the rules for the processing of personal data of whistleblowers and reported persons.

What is the internal reporting procedure for whistleblowers?

The internal reporting procedure for whistleblowers is a document that sets out the rules for whistleblowing. Whistleblowers, i.e. individuals who report breaches of law or ethics, play an important role in ensuring transparency and compliance. They help businesses counter fraud, corruption, violations of law and ethics. In order to comply with the law and protect whistleblowers from potential retaliation, employers need to create a procedure that complies with current legislation while being effective in practice.

Why your company needs an internal reporting procedure?

In May 2024, Poland implemented the EU Directive on the Protection of Whistleblowers (Directive 2019/1937). Under the provisions of the new law, companies with at least 50 employees will be required to implement internal whistleblowing procedures. The absence of a procedure, or its improper implementation, may result in criminal sanctions, as well as negative consequences for the company’s reputation.

See also: Whistleblower Protection Act: new obligations for employers

An internal reporting procedure is a document that should not only meet the requirements of the law, but also build trust among employees. The implementation of an effective procedure provides employees with a sense of security, which in turn can help to increase the detection of irregularities and prevent potential crises in the organisation.

What should the internal notification procedure contain?

  1. Definitions and objectives: The procedure should clearly define what irregularities can be reported and what the objectives of reporting are (e.g. preventing breaches of law, protection of company interests).
  2. Reporting channels and follow-up: Indicate the reporting channels (e.g. separate electronic mailboxes, dedicated telephone numbers) and the means of verifying reports. It is important that the procedure is transparent and easily accessible to all employees.
  3. Protection of whistleblowers: the procedure must ensure confidentiality of whistleblowers’ data and protection from retaliation – a key element that builds trust in the whistleblowing system.
  4. Rules for processing personal data: Due to the RODO, the procedure should clarify the rules for the processing of personal data of whistleblowers and reported persons.

Learn more: Webinar: Whistleblower protection – implementation of the new Act

Protecting whistleblowers – how can we help?

TGC Corporate Lawyers specialises in providing legal advice on the application of whistleblowing legislation. We offer comprehensive support in the development and implementation of an internal reporting procedure tailored to the specific needs of your organisation.

Our whistleblower protection services include:

  • Analysis of your company’s needs and risk;
  • Drafting a procedure and supporting documents in line with current legislation;
  • Advice on the implementation of the whistleblowing procedure;
  • Training for employees and managers;
  • Ongoing legal support for whistleblower protection.

see also

Webinar: Whistleblower protection – implementation of the new Act

Protecting whistleblowers – how can we help?

TGC Corporate Lawyers specialises in providing legal advice on the application of whistleblowing legislation. We offer comprehensive support in the development and implementation of an internal reporting procedure tailored to the specific needs of your organisation.

Our whistleblower protection services include:

  • Analysis of your company’s needs and risk;
  • Drafting a procedure and supporting documents in line with current legislation;
  • Advice on the implementation of the whistleblowing procedure;
  • Training for employees and managers;
  • Ongoing legal support for whistleblower protection.

Learn more about our service: Protection of whistleblowers


Piotr Kryczek Legal Counsel
TGC Corporate Lawyers
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