Whistleblowing - The BDO Whistleblower System

With the Austrian Whistleblower Protection Act (“HinweisgeberInnenschutzgesetz” or “HSchG”) coming into force on February 25, 2023, the EU Directive on the protection of whistleblowers has been transposed into national law by the Austrian legislator. To what extent does your organization need to take action?

               

 

The law requires the establishment of internal reporting channels for whistleblowers and generally obligates the following legal entities:

  • Legal entities with 50 or more employees
  • Legal entities operating in sensitive areas (e.g., financial services and products) – irrespective of the number of employees

 

The following implementation deadlines are applicable to the establishment of internal reporting channels for whistleblowers:

  • Implementation by August 25, 2023 for legal entities with 250 or more employees
  • Implementation by December 17, 2023 for legal entities with fewer than 250 employees or civil servants

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Possibility to outsource the internal reporting channel for whistleblowers:

  • Companies can transfer the internal reporting channel for whistleblowers to a joint unit.
  • In addition, third parties may also be commissioned with the tasks of the internal reporting channel for whistleblowers.
  • BDO's independent team of experts will be happy to support you in performing the tasks of the internal reporting channel for whistleblowers. You can find more information here.

 

Do you have any questions about the legal requirements for an internal whistleblower system and how it can be set up? Would you like to know who is protected from retaliation by the HSchG, what indications of (potential) violations of the law can be reported, and what you need to consider in terms of data protection and labor law?

Our experts are happy to answer your questions and concerns!