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Title page 1
Contents 3
GLOSSARY 4
EXECUTIVE SUMMARY 5
Key Findings 5
Key recommendations 6
Methodology and scope 11
INTRODUCTION 7
WHISTLEBLOWING AUTHORITIES 12
Institutional models for whistleblowing authorities 12
Fragmentation and operational challenges 13
Emerging practices and the role of civil society 14
REMEDIES AND FULL COMPENSATION 17
The make-whole principle in the EU Whistleblowing Directive 17
National approaches to remedies and compensation 18
Access to remedies in practice 18
Quasi-judicial and administrative practice 19
REVERSAL OF THE BURDEN OF PROOF 22
A cornerstone of effective whistleblower protection 22
Incomplete and incorrect transposition in national laws 22
Divergent judicial interpretations across member states 23
PENALTIES FOR VIOLATIONS 25
Wide variation in penalties across the EU 25
INTERNAL WHISTLEBLOWING SYSTEMS 27
Establishment and functioning of internal reporting channels 27
Enforcement of organisations' obligations 28
ADVICE AND SUPPORT 29
Independent advice 29
Legal and financial support 30
DATA COLLECTION AND REPORTING 33
Monitoring implementation of the Directive 33
Emerging practices and data gaps 34
Gender and inclusion 35
CONCLUSIONS AND RECOMMENDATIONS 37
Recommendations 38
EXPERTS 42
National experts 42
International experts 43
RESOURCES 44
Resources from Transparency International 44
Other resources 44
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