The EU Whistleblowing Directive should have been implemented in all member states by 17 December 2021. Thus, by this date all EU states should have introduced internal reporting procedures.
Finland
The Finnish Act implementing the Whistleblowing directive will enter into force in the near future, prompting changes to many businesses. The Finnish implementation is delayed slightly, and the Government proposal concerning the Finnish whistleblower act draft is scheduled to be presented to the Finnish Parliament during week 8. Hence, the obligations of the new act are expected to come into force both urgently and broadly.
According to the Finnish act draft, all companies employing 50 or more people must establish an internal reporting channel. However, the act includes a transition period for establishing a reporting channel in businesses regularly employing 50–249 people that extends to 17 December 2023.
A whistleblower is protected for reporting crimes, breaches, misuse and other acts or omissions under the scope of the act. Moreover, it is important to note that all businesses employing over 50 people mustestablish a reporting channel, even though the scope of the act has been limited to certain sectors, such as product and transport safety, environmental protection, consumer protection, and data protection. Thus, establishing a reporting channel in itself is not sector specific.
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