Yes, the Directive regulates internal and external reporting channels and refers to:
- Internal reports, that is, communications of information on breaches within a public or private legal entity
- External reports, that is, communications of information on breaches before the competent authorities
The reporting person should be able to choose the most appropriate reporting channel taking into account the circumstances of each case. However, as a general principle, the use of internal reports channels should be promoted before resorting to external reports, provided that the infraction can be remedied internally effectively and provided that the reportant considers that there is no risk of reprisals.
Internal reporting channels must be designed, established and managed in a secure manner and the confidentiality of the reporting person and any third party mentioned in the complaint must be guaranteed; access to unauthorized personnel must be prevented.
Article 7 and following of the Directive
