Who is impacted?

Below is a complete list of the types of public and private sector entities that are required to implement an internal whistleblowing channel and whistleblower protection under the EU Directive 2019/1937.
Public Sector

Types of public sector entities covered by the EU Directive 2019/1937:

  • public authorities,
  • local government units and their associations,
  • budget units,
  • local government budgetary establishments,
  • executive agencies,
  • budget economy institutions,
  • state special purpose funds,
  • national health funds,
  • social insurance institutions,
  • independent public health care institutions,
  • public universities,
  • science academies and its organizational units,
  • state and local government cultural institutions,
  • other state or local government legal persons established on the basis of separate acts for the purpose of performing public tasks.

These entities must implement internal channels by 17 December 2021

Private Sector

Types of private sector entities covered by the EU Directive 2019/1937:

  • natural persons running a business,
  • commercial companies,
  • commercial companies with foreign capital,
  • cooperatives,
  • foundations,
  • associations and similar social organizations.

The above entities must implement internal channels by 17 December 2021, if they employ at least 250 employees. Entities with 50-249 employees have until 17 December 2023