Prethodno priopćenje
https://doi.org/10.22598/iele.2023.10.2.3
OBLIGATIONS OF THE PRIVATE SECTOR TO PROTECT REPORTING PERSONS: A COMPARATIVE ANALYSIS OF THE EU WHISTLEBLOWER PROTECTION DIRECTIVE AND THE DRAFT CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE
Dominik Fuchs
; Uniwersytet Humanistycznospołeczny SWPS, Hannover, Germany
Sažetak
On 1st June 2023, the European Parliament adopted amendments to the EU Commission proposal for a directive on Corporate Sustainability Due Diligence (CSDD-D) with a material effect on the requirements of grievance procedures. Due to the character of the grievance procedures accessible for qualified persons or organizations, intersections to Directive (EU) 2019/1937 (WBD) on the protection of persons who report breaches of Union Law exist. The article examines and compares requirements to and obligations of private sector actors in operating reporting channels (WBD), respectively grievance procedures (CSDD-D) in consideration of protection standards of reporting persons. Private sector actors with the obligation to comply with both directives face requirements in organizing reporting channels centrally and in their subsidiaries, the material scope of qualified reports and grievances, persons and organizations eligible for reporting reports and submitting grievances, and the protection standards and protective measures applicable. The article aims to discuss the requirements and obligations of each directive individually as well as in comparison to each other, having regard to the practical implications for private sector actors and reporting persons and taking into account the purpose of the directives. The article finds nonuniformity in key aspects of the examined requirements potentially leading to endangering the purposes of both directives.
Ključne riječi
grievance procedure; reporting channel; whistleblowing; whistleblower protection; adverse impact; human rights; environmental impacts; retaliation; corporate sustainability due diligence directive; whistleblower protection directive
Hrčak ID:
313114
URI
Datum izdavanja:
29.12.2023.
Posjeta: 290 *