Recital 56
Directive on the protection of persons who report breaches of Union law · UE 2019/1937
| (56) | The choice of the most appropriate persons or departments within a legal entity in the private sector to be designated as competent to receive and follow up on reports depends on the structure of the entity, but, in any case, their function should be such as to ensure independence and absence of conflict of interest. In smaller entities, this function could be a dual function held by a company officer well placed to report directly to the organisational head, such as a chief compliance or human resources officer, an integrity officer, a legal or privacy officer, a chief financial officer, a chief audit executive or a member of the board. |
In Luxembourg, the law of 16 May 2023 on the protection of whistleblowers imposes the internal channel from 50 employees onwards (with no threshold for public bodies) and entrusts the Office des rapports de signalement (OFRS) with cross-sector supervision. The OFRS expects a written demonstration of the officer's independence and absence of conflict of interest, under penalty of fines from 1,250 to 25,000 EUR (doubled in case of recidivism).
Luxgap practice: formalise from the designation a written independence note signed by the head of the organisation, explicitly listing cumulated functions and recusal mechanisms, and keep it available to the OFRS and CNPD in case of control.
