Financial Regulation International
EU Whistleblowing Directive just five months from implementation – what do businesses need to know?
Marjorie Holmes and Sophie Timmins
From the end of 2021, EU companies and authorities with 250 or more employees must implement an internal whistleblowing reporting
system, following an EU Directive announced in December 2019. From 2023, this will change to including all companies and authorities
with more than 50 employees. In both cases, the whistleblowing reporting system must be made available to all employees.