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Cultural aspects of the EU-Whistleblowing Directive

Fabian Maximilian Johannes Teichmann (Teichmann International (Schweiz) AG, St. Gallen, Switzerland)
Chiara Wittmann (Teichmann International (Schweiz) AG, St. Gallen, Switzerland)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 6 June 2022

Issue publication date: 24 May 2023

314

Abstract

Purpose

The European Union’s Whistleblower Directive (WBD), or formally the “Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting infringements of Union law” seeks to establish a uniform standard for whistleblowing protection across member state jurisdictions. Considering the international reach of the directive, it inevitably confronts divergent national attitudes towards whistleblowing. This paper aims to examine various cultural attitudes which have contributed to the common understanding of whistleblowing, under the directive.

Design/methodology/approach

The rhetoric on whistleblowing from a combination of business and national cultures is examined herein. A focus is cast on the information technology sector, which has traditionally protected trade secrecy over whistleblowing, under the guise of protecting of innovation. Moreover, the juxtaposition of American and German employment culture is testimony to the discrepancy in national narratives.

Findings

The WBD is both a symptom and a yardstick of modern employment culture in Europe. There are crucial clashes with trade secrecy which the directive has not resolved as well as an acknowledgement of the paradigm of legal thought which the directive pushes.

Originality/value

By reference to both business and national culture, this paper highlights the heterogenous conception of whistleblowing which the directive aims to reconcile. Whilst a vast amount of literature has covered isolated criticism of the WBD, a wider lens has not been cast to consider the pervasive influence of specific aspects on business culture.

Keywords

Citation

Teichmann, F.M.J. and Wittmann, C. (2023), "Cultural aspects of the EU-Whistleblowing Directive", Journal of Financial Crime, Vol. 30 No. 4, pp. 999-1005. https://doi.org/10.1108/JFC-04-2022-0091

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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