Internal and external reporting in Ireland

The law recognises more than one reporting route.

Workers may report internally, to a prescribed person or, where the statutory conditions apply, through other protected routes. The Office of the Protected Disclosures Commissioner receives and transmits reports within its statutory remit. An organisation should make its internal route trustworthy and easy to understand without suggesting that it removes external legal options.

• Explain how to submit internally and who receives the report.
• Publish accurate information about recognised external routes.
• Preserve confidentiality when a report is referred or reassigned.
• Do not create contractual barriers to protected reporting.