Abstract
Directive 2019/1937 comprehensively regulates the issue of reporting violations of the law and the protection of persons making such a report. The EU legislation formulates obligations regarding the establishment of channels and procedures for making internal reports, setting the framework for such a procedure and leaving it to national legislatures to specify it. The Polish legislature took action in this regard by preparing the draft Act of 5 January 2023 on the protection of persons reporting violations of the law. Due to the sensitivity of the matter, the implementation of formal mechanisms for reporting irregularities in the workplace is undoubtedly associated with many challenges. Most often in this context, challenges related to ensuring sufficient whistleblower protection are mentioned. Meanwhile, it also seems necessary when implementing such procedures to notice the challenge of the protection of entrepreneurs’ interests. A number of solutions included in the Polish draft act raise doubts and objections as to the correct implementation of the EU directive.