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Par Michael WEIS, Boris ROHWEDDER, Tamara CZETTO, PwC Luxembourg*
On 16th of May 2023, the EU Directive 2019/1937 on the protection of persons who report breaches of Union law was transposed by Luxembourg. It has now been effective for nearly a month.
Overlooked by some and underestimated by others, the law focuses on the protection of whistleblowers against retaliation and shall encourage and enable the identification and rectification of wrongdoings within entities in the public and private sector. To achieve this, the implementation of internal reporting channels is required. It goes far beyond existing requirements and many entities will have to update their systems and policy framework or implement one from scratch.
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