As an EU member state, Poland was obliged to implement the Whistleblower Directive. The implementation deadline expired in December 2021, but the Directive has not yet been adopted into Polish law. An indolent, non-transparent legislative process and the lack of any government initiatives (e.g. social campaigns) to promote the benefits of the regulations, prompt questions as to the true intentions of the Polish legislator as well as the level of social awareness and attitudes towards people who report violations.
Channels for reporting breaches of law are known in the Polish legal system; they have been functioning for several years in companies operating on capital markets or in entities with anti-money laundering obligations. Current legislation does not, however, include provisions on whistleblower protection; the main focus is on obtaining relevant information about potential misconduct in the market, regulated activity, etc.
In the private sector, especially in large and international organisations, procedures for reporting breaches of law/internal policies are quite often adopted, but it is difficult to draw any conclusions as to the standards of whistleblower protection, since no reliable data concerning the outcome of the reports and follow-up actions is available.
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