Our summary
Directive (EU) 2019/1937, adopted in October 2019, sets common EU rules to protect whistleblowers. It requires many public and private organisations to set up secure internal reporting channels, handle reports within set timeframes, and protect reporters from retaliation.
Each EU country has written the directive into its own national law, so local details differ.
How auditors use it: to test whether a whistleblowing program meets legal requirements — channels, confidentiality, follow-up and protection against retaliation.