Key Whistleblower characteristics
In our work we have observed that Whistleblowers often exhibit:
- Discomfort in reporting concerns through their immediate reporting lines
- A belief that they are doing the right thing
- Fear of losing anonymity and experiencing retaliation
- Confusion regarding their rights and obligations
Whistleblower rights and obligations
Navigate the tabs to explore and compare the Whistleblower's rights and obligations towards the respective entities.
Scope - CH
Employees have a right to report if they have a reasonable suspicion, and make the report to the employer.
Scope - EU
Persons in a work-based relationship within specified industries have the right to report and the right to protection where they have reasonable grounds to believe that the information reported was true at the time of reporting.
Specific rights and obligations of the Whistleblower - CH
Hierarchical order for reporting a breach:
1) Employer
2) Competent Authority
3) The Public / Media
The general rule is that the Whistleblower must first report to the employer. If the Employer does not fulfil their obligation or if the employee's contract has been terminated, then they can go the Competent Authorities. As a last resort, the Whistleblower may go to public.
Specific rights and obligations of the Whistleblower - EU
Hierarchical order for reporting a breach:
1) Internal Channels (within the Undertaking)
2) Competent Authority
3) The Public / Media
The Whistleblower must first report internally, however, the Whistleblower can report directly to the Competent Authorities if the Undertaking does not fulfil their obligations. Moreover, the Whistleblower can go public if the Competent Authority does not fulfil their obligation.
Specific obligations of the Whistleblower to the Employer - CH
The general rule is that the Whistleblower must first report to the Employer.
Specific obligations of the Whistleblower to the Undertaking - EU
The general rule is that the Whistleblower must first report to the Undertaking.
Specific obligations of the Whistleblower to the Competent Authority - CH
The Whistleblower can report directly to the Competent Authority if reporting first to the Employer would not have any effect, or if the Competent Authority would be hindered in its activities without immediate notification, or if there is a danger of loss of life, health or security of persons or damage to the environment.
Specific obligations of the Whistleblower to the Competent Authority - EU
The Whistleblower may report directly to the Competent Authority if there are no internal reporting channels established by the Undertaking, or if adequate action was not taken by the Undertaking, or the subject matter dictates that the Whistleblower cannot report internally or that doing so would jeopardize the effectiveness of any investigation.
Specific obligations of the Whistleblower to the Public - CH
If the Employer and Competent Authority do not fulfil their obligations then the Whistleblower has the right to go public.
Specific obligations of the Whistleblower to the Public - EU
The Whistleblower can go public if the Undertaking and the Competent Authority do not fulfill their obligation after the Whistleblower reported to them.
Explore and compare the new EU Directive and most recent Swiss proposal
The interactive diagram below sets out how a Whistleblower, Undertaking and Component Authority interact with each other. We encourage you to explore the accessible content and get in touch with our experts Susanne Hofmann and Gianfranco Mautone to continue this conversation in more depth.
Whistleblower
Whistleblowers acting in good faith regarding qualifying subjects are entitled to protection.
Undertaking
The EU Directive requires that Undertakings with more than 50 employees and all Undertakings operating in regulated industries establish a Whistleblowing reporting framework. Undertakings have obligations to Whistleblowers and the Competent Authority. The Swiss proposal refers to “Employers” rather than Undertakings.
Competent Authority
The EU Directive places additional obligations on Competent Authorities in respect of training, reporting and engagement with Undertakings.
Public
Recent history has included high profile examples of Whistleblowers reporting directly to the public.
Contact us
Partner and Forensic Services and Financial Crime Leader, PwC Switzerland
Tel: +41 58 792 17 60
Susanne Hofmann
Data Protection Officer, PwC Switzerland and Liechtenstein
Tel: +41 58 792 17 12