Mensuel de avril 2022 - Economie / Fiscalité

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20 years after Sarbanes-Oxley: What will be Luxembourg employers’ obligations to protect whistleblowers?
By Maurice MACCHI, Labour Law Counsel Julian KISSLINGER, Labour Law Associate, Allen Overy   Exactly 20 years ago, three whistleblowers were named “Persons of the Year” by TIME magazine further to major corporate and accounting scandals, including Enron. In reaction to such unprecedented series of corporate frauds, the US congress enacted the Sarbanes-Oxley Act (SOX), providing for a specific whistleblower protection.   Now, almost 20 years later, the European legislator has adop-ted a directive in 2019 on the protection of individuals who report violations of EU law. The objective of this directive is to remedy the current fragmentation of whistleblower protection legislation within the EU by introducing minimum rules and guarantees....
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