What can be reported?

Reports - on which facts?

The whistleblower may report breaches of national or EU law.

A report can concern information about acts or omissions that are unlawful or contrary to the purpose or objective of national provisions or directly applicable European law.

A report may concern actual or potential breaches, whether they have already occurred or are highly likely to occur. Such breaches must arise in a professional context, meaning within the organisation where the whistleblower works or has worked, or within another organisation with which the reporting person is or has been in contact in the course of their work or recruitment process.

The report may also concern attempts to conceal such violations.

Violations may relate to the company’s internal rules, discriminatory practices or any other illegal conduct in breach of applicable law (e.g.: labour law, health and safety standards, taxation, etc.).

Mere dysfunctions in a private or public entity (including ministries, administrations, municipalities, etc.) do not constitute grounds for a report.

The report may relate to actual or potential breaches of the law. Whistleblowers may therefore report any information, even reasonable suspicions, concerning actual violations or attempts to conceal violations.

This means that the whistleblower must have reasonable grounds to believe that the information reported about the violations was true at the time of the report.

A report may concern an actual breach or be based on reasonable suspicions that a breach has occurred or is likely to occur at the time of reporting. The whistleblower must therefore have reasonable grounds to believe that the information reported was accurate at the moment of reporting or public disclosure.

In particular for external reports, whistleblowers may be asked to provide all information and documents in their possession that can support their reasonable allegations or suspicions.

Before reporting, whistleblowers should ensure that they have concrete, lawfully obtained evidence, such as emails or documents acquired in the course of their professional activities, to support the information they intend to report or disclose. It is advisable to keep proof of submissions made through internal or external reporting channels, for example by retaining a copy of the form or email.

For postal submissions, it is recommended to use registered mail with acknowledgement of receipt (envoi par recommandé), to apply a double‑envelope system, and to send only copies of documents.

A person who knowingly reports or discloses false information cannot benefit from the protections of the Law, and their criminal and civil liability may be upmeld.

The whistleblower may not disclose information that they have obtained or accessed by committing an autonomous criminal offence. In this case, they will not benefit from the protections offered by the Law.

A report or disclosure may not concern information about breaches of national security.

Also excluded from the protection offered by the Law are reports falling under:

medical confidentiality;
the secrecy of relations between a lawyer and his client;
the professional secrecy to which a notary or bailiff is subject;
the secrecy of judicial deliberations;
the rules on criminal procedure.

A report or public disclosure of such information may expose the whistleblower to prosecution if the disclosure itself constitutes a criminal offence, and in such circumstances. the whistleblower may not be able to benefit from the protections provided by the Law of 16 May 2023.

What can be reported?

Reasonable suspicions

Veracity of the facts