Member States should ensure that the identity of the reporting person is not disclosed without their express consent to any person who is not an authorized member of the competent staff to receive and process reports.
The Directive expressly states that this precaution will apply to any other information from which the identity of the alerting person can be directly or indirectly deduced.
The identity of the reporting person may be disclosed, however, when it constitutes a necessary and proportionate obligation imposed by national or Union law in the context of an investigation carried out by national authorities or in the context of a judicial process, especially to safeguard the right of defense of the interested party; In these cases, the Directive provides some safeguard measures for the reporting person.
Article 16 of the Directive