Content of a whistleblowing policy

At a glance

• Can the internal whistleblowing policy be in English?
• Does the internal whistleblowing policy have to allow anonymous reports?
• Are whistleblowers rewarded - or can they be rewarded - for reporting violations of the law?
• Does the policy have to indicate the names of the people authorised to investigate reports?

Can the internal whistleblowing policy be in English?

The Act on the Protection of Whistleblowers does not provide any guidelines as to the language of internal whistleblowing policies. However, bearing in mind the obligation under the Act on the Polish Language that labour law-related documents be in Polish and the need to ensure the effectiveness of an internal whistleblowing policy, it is required that it be in Polish (or in a bilingual version).

Does the internal whistleblowing policy have to allow anonymous reports?

No, but it must indicate how to handle information about violations of the law reported anonymously and it must also indicate whether anonymous reports will be investigated. If the policy allows anonymous reports, they should be investigated as fully as possible.

However, it should be noted that not all legal entities have the freedom to decide whether to accept anonymous reports from whistleblowers. The Act of 14 June 2024 on the Protection of Whistleblowers is not the only legal act that regulates this issue. Pursuant to the Act of 1 March 2018 on Counteracting Money Laundering and the Financing of Terrorism, institutions covered by this Act are required to develop and implement an internal procedure for anonymous reporting of violations. This procedure should enable employees or other people performing activities on behalf of these 'obligated institutions' to report actual or potential violations of the law concerning the counteracting of money laundering and the financing of terrorism. This procedure may be a separate document from the general internal whistleblowing policy. However, the solution recommended by the competent state authorities is to include these procedures within a single policy.

Are whistleblowers rewarded - or can they be rewarded - for reporting violations of the law?

An internal whistleblowing policy does not have to provide any rewards for whistleblowers for reporting violations internally. It is permissible to have a system of incentives for using the internal whistleblowing policy; however, the Act of 14 June 2024 on the Protection of Whistleblowers does not provide any specific examples – this depends on the internal decision and organisational culture of the particular legal entity.

Does the policy have to indicate the names of the people authorised to investigate reports?

No. The policy should only indicate the names of the organisational units or positions of the people responsible for receiving and investigating reports.