The major change introduced by the Directive is that it extends the implementation of internal reporting channels and requires both the authorities in each country and all public and private sector companies with more than 50 employees to put such channels in place. The Directive allows irregularities linked to a professional environment to be reported when a breach of EU law occurs. It also provides for the possibility of Member States extending its application to other types of infringements.
Firstly, it is worth noting that the Directive broadens the range of potential users of the internal reporting channels beyond those who can currently use this mechanism in Spain. According to the Directive, not only employees, but also shareholders, managers, suppliers, contractors and even candidates for a job or former employees can be reporting persons.
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