Abstract:

The results of the analysis showed that the adopted legal regulations on whistleblowing at the level of EU countries are not exhaustive and leave actors free to shape them. The study aimed to compare the compliance of implemented national regulations in EU member states against selected provisions of Directive 2019/37/EU. Then, on the example of selected public bodies of the Polish public sector, the implementation of national regulations adopted on the basis of the provisions of the EU Directive was verified. It was found that in order for the whistleblowing system to be effective, it is necessary to build public trust not only through the establishment of separate and independent entities for handling them, but also the establishment of separate units or positions within all legal entities, which, through their independence, will provide a guarantee of proper and lawful action, free of conflicts of interest. Efforts should also be made to expand the catalog of violations at the level of national law without limiting it exclusively to violations of EU law. The Directive provides an excellent premise for laying the foundations for the development of the whistleblowing tool in EU countries, however, it is necessary to take the right approach to its implementation, not limiting it to the adoption of a minimum framework only, but to expand its scope of action and protection at the national level, so that it is an effective tool for reducing widespread violations of the law, unethical and corrupt behavior at both the organizational and state levels. It is also necessary to strengthen the protection of whistleblowers by sanctioning at the national level a system of sanctions, incentives, employment guarantees and non-retaliation through the establishment of a solid legal basis. Also debatable is the emerging distance from accepting anonymous reports, which, while requiring additional involvement, can nevertheless be a valuable source of information, especially with an inadequate whistleblower protection system.