PROTECTION OF WHISTLEBLOWERS IN THE EU AND ADOPTION OF DIRECTIVE (EU) 2019/1937

Isabella LUCUÈš CAPRAÅž and Monica Violeta Achim

Annales Universitatis Apulensis Series Oeconomica, 2024, vol. 1, issue 26, 4

Abstract: Over the past few years, the importance of protecting people who report legal violations has been a subject of discussion that has continued to expand. The Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law entered into force on 16 December 2019 with the aim of enhancing whistleblower protection, which is seen as a mechanism for countering offenses. This study examines whistleblowers protection and the Directive's adoption process in the countries of the European Union by reviewing previous studies on the topic and investigating which states already had legislation regarding the protection of whistleblowers, which countries met the directive's deadline for implementation, what the current state of the directive's application is, and which nations intend to have it transposed by the end of 2023. The findings of the study indicate that 44% of the 27 countries already had laws protecting whistleblowers. Moreover, only 5 of the countries met the deadline of December 17, 2021. As of today, 74% of the EU countries have transposed the whistleblowing directive into national law, and only 3 of the remaining countries plan to complete this task by December 2023. This article contributes to the literature on the topic and helps interested parties gain a deeper understanding of how whistleblower protection is developing in the EU.

Keywords: Whistleblowing; Reporting; Protection; Legislation; Corporate wrongdoing (search for similar items in EconPapers)
Date: 2024
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