Internal reporting channel

This is the route provided by an organisation to receive and follow up reports. It may be operated internally or with external support, provided that the arrangement complies with the applicable requirements for independence, confidentiality and defined follow-up procedures.

External reporting channel

This is provided by a competent authority. Directive (EU) 2019/1937 requires Member States to designate the authorities competent to receive, give feedback on and follow up external reports. The authority and procedure depend on the country and subject matter.

The two routes are not interchangeable

An internal channel forms part of the organisation's process. An external channel sends a report to a competent authority. Reporting persons should receive clear information on the applicable options.

What the organisation should publish

  • Who may use the internal channel.
  • What matters may be reported.
  • How to submit written or oral reports, where applicable.
  • How confidentiality and, where provided, anonymity are protected.
  • How to follow up a report and receive feedback.
  • Information on relevant external reporting channels.

Internal operation or an external service provider

Contracting a platform or external provider does not automatically transfer every responsibility. The organisation still needs to define ownership of the process, access permissions, decisions, follow-up and accountability.

Official source: Directive (EU) 2019/1937 — EUR-Lex. National transposition law and the competent authorities must be checked for the country concerned. This content does not replace legal advice.