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

<p>Directive 2019/1937 comprehensively regulates the issue of reporting violations of the law and the protection of persons making such a report. The EU legislation formulates obligations regarding the establishment of channels and procedures for making internal reports, setting the framework for such a procedure and leaving it to national legislatures to specify it. The Polish legislature took action in this regard by preparing the draft Act of 5 January 2023 on the protection of persons reporting violations of the law. Due to the sensitivity of the matter, the implementation of formal mechanisms for reporting irregularities in the workplace is undoubtedly associated with many challenges. Most often in this context, challenges related to ensuring sufficient whistleblower protection are mentioned. Meanwhile, it also seems necessary when implementing such procedures to notice the challenge of the protection of entrepreneurs’ interests. A number of solutions included in the Polish draft act raise doubts and objections as to the correct implementation of the EU directive.</p>
</abstract>

Directive 2019/1937 comprehensively regulates the issue of reporting violations of the law and the protection of persons making such a report. The EU legislation formulates obligations regarding the establishment of channels and procedures for making internal reports, setting the framework for such a procedure and leaving it to national legislatures to specify it. The Polish legislature took action in this regard by preparing the draft Act of 5 January 2023 on the protection of persons reporting violations of the law. Due to the sensitivity of the matter, the implementation of formal mechanisms for reporting irregularities in the workplace is undoubtedly associated with many challenges. Most often in this context, challenges related to ensuring sufficient whistleblower protection are mentioned. Meanwhile, it also seems necessary when implementing such procedures to notice the challenge of the protection of entrepreneurs’ interests. A number of solutions included in the Polish draft act raise doubts and objections as to the correct implementation of the EU directive.

The Internal Reporting Procedure for Breaches of Law and the Protection of the Entrepreneur’s Interest

Białostockie Studia Prawnicze

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

Directive 2019/1937 comprehensively regulates the issue of reporting violations of the law and the protection of persons making such a report. The EU...

The Internal Reporting Procedure for Breaches of Law and the Protection of the Entrepreneur’s Interest

Publicado en línea: 12 dic 2023

Páginas: 217 - 234

Recibido: 31 mar 2023

Aceptado: 13 sept 2023

DOI: https://doi.org/10.15290/bsp.2023.28.04.13

Palabras clave
internal reporting, interests of entrepreneurs, whistleblowers

© 2023 Marzena Szabłowska-Juckiewicz et al., published by Sciendo

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

The Internal Reporting Procedure for Breaches of Law and the Protection of the Entrepreneur’s Interest

Publicado en línea: 12 dic 2023

Páginas: 217 - 234

Recibido: 31 mar 2023

Aceptado: 13 sept 2023

DOI: https://doi.org/10.15290/bsp.2023.28.04.13

Palabras claveinternal reporting, interests of entrepreneurs, whistleblowers

© 2023 Marzena Szabłowska-Juckiewicz et al., published by Sciendo

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

Palabras clave
internal reporting, interests of entrepreneurs, whistleblowers