This text is derived from article 8 of the so-called Sapin II Act 2016-1691 of December 9, 2016, as amended by Act 2022-401 of March 21, 2022. It is aimed at improving the protection of whistleblowers. It requires entities with 50 employees or more to set up an internal procedure for collecting and processing alerts. Each entity shall determine the legal instrument which is best suited to meet this obligation, after consultation of the social dialogue bodies.
The procedure must provide for a channel for receiving alerts, indicate the person(s) or department(s) designated to receive and process those alerts, guarantee the integrity and confidentiality of the information collected, and specify the procedures for processing the alerts, whether oral or written (acknowledgement of receipt, details of the action taken, processing of the report within three months if the legal conditions are met, closure of the report and information to the person who reported it). The procedure must be disseminated by any means ensuring sufficient publicity. It should be noted that entities employing less than 250 employees may pool the procedure for receiving alerts and assessing the accuracy of the allegations made in the alert.
The decree also lists the competent authorities in 21 sectors to receive external whistleblower’s alerts, as the law of March 21, 2022 offers whistleblowers the choice between internal reporting within the company or external reporting. This includes, for example, the Défenseur des droits, the Autorité de la concurrence, the DGCCRF, and the Direction générale du travail. The text also specifies the procedure that these authorities must put in place.
