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Clash of Cultures: The EU Whistleblower Directive and National Company Law

Klaus Ulrich Schmolke

The International Journal of Comparative Labour Law and Industrial Relations2025https://doi.org/10.54648/ijcl2025005article
AJG 1ABDC B
Weight
0.50

What the paper says

p class="MsoNormal"The EU Whistleblower Directive (WBD) is widely perceived as a major step in motivating potential whistleblowers to come to the fore by granting them strong protection against the negative consequences of reporting. The perception by business enterprises and their managers is mixed, however. While internal reporting procedures have been recognized as effective compliance tools for some time, the Directive requires certain adjustments that seem at odds with traditional concepts of company law and its organizational rules for solving conflicts of interests and agency problems. Among these are, most notably, the unconditioned option to report externally and the protection of company directors who blow the whistle. Against this backdrop, this contribution endeavours not only to illustrate the irritating impact of the new whistleblowing regimes on the compliance architecture of companies, but also to suggest how to ease the frictions while taking the aims of the WBD and the national transposition laws seriously.o:p/o:p

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https://doi.org/https://doi.org/10.54648/ijcl2025005

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@article{klaus2025,
  title        = {{Clash of Cultures: The EU Whistleblower Directive and National Company Law}},
  author       = {Klaus Ulrich Schmolke},
  journal      = {The International Journal of Comparative Labour Law and Industrial Relations},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.54648/ijcl2025005},
}

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Clash of Cultures: The EU Whistleblower Directive and National Company Law

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.