This is done as part of ensuring governance in companies as well as having environmental protection since many requirements and rules for the environmental impact of companies are EU regulated.
Reports may for instance concern a company’s infringement of public procurement law, money laundering prevention, production using illegal funds, and environmental protection, but also working conditions such as violations and gross harassment in the workplace.
The implementation of the directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 into Danish legislation means that companies in the private sector that employ more than 249 employees have had to observe the rules since 17 December 2021, while the rules for companies with 50-249 employees do not enter into force until 17 December 2023. For public authorities, the act has been in force since 17 December 2021.
With the implementation of the draft legislation, companies having 50 or more employees are obligated to establish a whistleblower scheme that provides the employees with the possibility of reporting breaches orally or in writing. It is solely a requirement that the scheme is applicable to employees, but employers may expand the scheme to include reporting from external persons as well.
It is also a requirement that the company ensures that information on scope and procedure for reporting is made available in a clear and easily accessible way to the employees (and others, if applicable, if you as a company have opted for external reporting). Failure to comply with the obligations of the law or consequences against a whistleblower for reporting (made in good faith) will be sanctioned. Retaliatory measures against the whistleblower may entitle him/her to compensation or reinstatement.
The whistleblower scheme must be administered through an impartial person or department (the ”Whistleblower unit”) that processes the reportings and manage the contact. The Whistleblower unit can also be outsourced to third parties, for instance, law firms, who can manage contact and reportings. However, this presupposes that the attorney can be considered impartial. The Whistleblower unit must confirm receipt of the reporting within seven days, be in charge of contact with the person reporting and ensure that he/she receives feedback as soon as possible which means no later than three months from confirmation of receipt of the reporting as well as follow up with respect to the measures taken as a result of the reporting.