Article 30: Reporting of breaches and protection of reporting persons

Christopher Patz

Chapter 29 in Sustainable Business in Europe, 2026, pp 393-405 from Edward Elgar Publishing

Abstract: Article 30 of the 2024 Corporate Sustainability Due Diligence Directive (CSDDD), Reporting of breaches and protection of reporting persons, invokes the application of the 2019 EU Whistleblowing Directive (WBD) in order to provide whistleblowing protection for persons reporting on breaches of the CSDDD. The operation of the most relevant elements and articles of the latter, including the different avenues for the formal reporting of breaches and types of protection available, are subject to this commentary, in addition to some foreseeable difficulties CSDDD potential whistleblowers are sure to face, for example, how to identify and assess a company breach of the due diligence obligations before “blowing the whistle”. The dual application of duties under both the CSDDD and WBD to certain, large companies is also examined from the perspective of an impacted person, such as an employee in a foreign subsidiary or supplier, through practical consideration of the various, respective reporting avenues both directives provide them.

Keywords: Whistleblower: Whistleblowing; Retaliation; Protection; Reporting; Breach (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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