Whistleblowing in Polish Business Entities in Relation EU Legal Requirements
نویسندگان
چکیده
Whistleblowing as a signaling tool for perceived irregularities is now recognized one of the most important processes that should be implemented in every organization. Its importance and relevance to proper, lawful operation an organization emphasized by provisions EU Directive 2019/1937 on protection whistleblowers. They focus primarily implementation rules procedures enable whistleblowing ensure sufficient The purpose paper was assess practical aspects dissemination selected Polish business entities face requirements set 2019/1937. study carried out confirmed position presented so far literature not providing effective tools only whistleblowing, but also Thus, it showed surveyed companies are at beginning path implementing EU-compliant systems. reasons above seen part entities, delayed process law into national law.
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ژورنال
عنوان ژورنال: Prace Naukowe Uniwersytetu Ekonomicznego we Wroc?awiu
سال: 2023
ISSN: ['1899-3192', '2392-0041']
DOI: https://doi.org/10.15611/pn.2023.2.11