Kilka uwag w kwestii celu dyrektywy sygnalizacyjnej 2019/1037 i jej zrównoważonego charakteru

The author focusses on the purpose of the EU directive on whistleblowers, which purpose is related to the creation of internal channels for reporting violations of law. He concludes that the obligation to create internal whistleblowing channels is associated with the organization of compliance systems in various types of organizations, which corresponds to the current concepts of economic development of the European Union. Based on the assumption that the promotion of whistleblowing behaviours is dangerous for economic relations which are based on the specialization and extensive cooperation of people, the author also addresses the problem of balancing values and interests in the character of a legal regulation. He suggests that the directive does not give grounds for a fair balance of various interests and values.