<abstract xmlns="http://www.w3.org/1999/xhtml">

<sec><h3>Objective</h3>
<p>The aim of the article is to verify the concept of whistleblowing, taking into account the literature on the subject and the EU Directive 2019/1937 and its understanding by Polish and Ukrainian respondents, i.e. those who belong to the EU and those who aspire to it and have grown up in different cultures.</p>
</sec>
<sec><h3>Methodology</h3>
<p>The research analysed literature in English and used qualitative methods in the form of an in-depth individual interview with Polish and Ukrainian managers.</p>
</sec>
<sec><h3>Findings</h3>
<p>The research revealed that the understanding of whistleblowing in EU Directive 2019/1937 reflects years of discussion and goes beyond the original understanding of the term. Respondents understand the advantages and drawbacks of internal and external whistleblowing, the anonymity of the whistleblower and their position in the organisation.</p>
</sec>
<sec><h3>Originality/Value</h3>
<p>The article clarifies the concept of a whistleblower and explains the problems with its interpretation and implementation, allowing for further discussion on its topic in a reliable way. The understanding of whistleblowing contained in the EU Directive and the respondents’ concerns are relevant to the implementation of the Directive, especially in areas that concern the whistleblower’s reliability and anonymity.</p>
</sec>
<sec><h3>Recommendations</h3>
<p>Further research should be conducted among EU members and candidates for EU structures. Quantitative research will determine the acceptance of the issue and indicate the difficulties of implementation. Further research should focus on the reliability of non-employed whistleblowers and their anonymity.</p>
</sec>
</abstract>

Objective
The aim of the article is to verify the concept of whistleblowing, taking into account the literature on the subject and the EU Directive 2019/1937 and its understanding by Polish and Ukrainian respondents, i.e. those who belong to the EU and those who aspire to it and have grown up in different cultures.

Methodology
The research analysed literature in English and used qualitative methods in the form of an in-depth individual interview with Polish and Ukrainian managers.

Findings
The research revealed that the understanding of whistleblowing in EU Directive 2019/1937 reflects years of discussion and goes beyond the original understanding of the term. Respondents understand the advantages and drawbacks of internal and external whistleblowing, the anonymity of the whistleblower and their position in the organisation.

Originality/Value
The article clarifies the concept of a whistleblower and explains the problems with its interpretation and implementation, allowing for further discussion on its topic in a reliable way. The understanding of whistleblowing contained in the EU Directive and the respondents’ concerns are relevant to the implementation of the Directive, especially in areas that concern the whistleblower’s reliability and anonymity.

Recommendations
Further research should be conducted among EU members and candidates for EU structures. Quantitative research will determine the acceptance of the issue and indicate the difficulties of implementation. Further research should focus on the reliability of non-employed whistleblowers and their anonymity.

Problems with the Concept of Whistleblowing in the Intercultural Perspective and the EU Directive 2019/1937

Journal of Intercultural Management

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Objective
The aim of the article is to verify the concept of whistleblowing, taking into account the literature on the subject and the EU Directive 2019/1937...

Problems with the Concept of Whistleblowing in the Intercultural Perspective and the EU Directive 2019/1937

Published Online: Oct 12, 2023

Page range: 78 - 103

Received: Jun 19, 2023

Accepted: Aug 04, 2023

DOI: https://doi.org/10.2478/joim-2023-0008

Keywords
external whistleblowing, internal whistleblowing, directive (EU) 2019/1937, abuse, anonymity

© 2023 Grzegorz Ignatowski, published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Problems with the Concept of Whistleblowing in the Intercultural Perspective and the EU Directive 2019/1937

Published Online: Oct 12, 2023

Page range: 78 - 103

Received: Jun 19, 2023

Accepted: Aug 04, 2023

DOI: https://doi.org/10.2478/joim-2023-0008

Keywordsexternal whistleblowing, internal whistleblowing, directive (EU) 2019/1937, abuse, anonymity

© 2023 Grzegorz Ignatowski, published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Keywords
external whistleblowing, internal whistleblowing, directive (EU) 2019/1937, abuse, anonymity