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Thursday, May 7, 2026

EU Whistleblowing Directive Update - March 2023 - Lexology

Our March EU whistleblowing updates webinar explored recent whistleblowing developments and essential actions for effective whistleblowing practices. It also covered new updates specific to the Austrian transposition of the EU Whistleblower Protection Directive.

EU member states were required to transpose the EU Whistleblower Protection Directive into their national law by December 17, 2021. To date, the EU countries that still need to incorporate the Directive into their national whistleblowing laws are the Czech Republic, Estonia, Germany, Hungary, Luxembourg, Poland and Slovakia.

What organizations are affected and items to note

The Austrian HSchG requires companies with 250 or more employees to establish a whistleblowing system by August 25, 2023, and those with 50 or more employees to do so by December 17, 2023, in line with the requirements of the EU Directive.

The Austrian law also provides for external reporting channels, such as one implemented at the Federal Bureau of Anti-Corruption, to protect not just employees and board members, but also contractors, subcontractors and suppliers. Organizations are able to use third parties to manage internal whistleblowing channels, which gives some flexibility around selecting a whistleblowing system or model that best suits particular needs and structures.

There are a few contentious points regarding the law’s conformity with the EU Directive.

  1. The lack of sanctions for failing to implement a whistleblowing system, despite...


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