National Council passes Austrian Whistleblower Protection Act
The Austrian Whistleblower Protection Act (HinweisgeberInnenschutzgesetz, HSchG) was finally passed by the National Council on 1 February 2023 – after the elapsed December 2021 deadline for the transposition of the EU Whistleblowing Directive.
What must be observed going forward?
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- Obligation for companies and legal entities in the public sector with more than 249 employees to establish an internal reporting channel within the next 6 months (from the time the HSchG enters into force);
- As of 17 December 2023: Obligation for companies and legal entities in the public sector with 50 or more employees.
Which criteria must the internal reporting channel meet in particular?
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- An internal reporting channel or in-house body is responsible for receiving reports within a company. The in-house body can either be an individual or can take the form of a department with multiple persons.
- In the event that wrongdoing is reported in written form, this is to be confirmed promptly in writing and certainly within seven calendar days.
Our solution – Whistleblower & Ethics Reporting Channel as a managed service
At PwC / PwC Legal* we offer both set-up and operation of an internal whistleblowing system as a managed service. We enable you to outsource the internal reporting channel entirely to PwC. With our standardised digital solution – the Whistleblower & Ethics Reporting Channel – we provide you with:
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- Set-up of the internal reporting channel
- Alignment with legal topics, as necessary Europe-wide or worldwide
- Operation of the Whistleblower System according to the respective legal requirements
- Standardised and efficient documentation of all information received
- Prompt reporting to the whistleblower
Invitation to our Whistleblowing events
We invite you to our PwC Breakfast on the topic of “Whistleblowing: HSchG – What does the Whistleblower Protection Act mean for companies?” (German only). On 15 February 2023, our experts will discuss the law and address your questions in the subsequent Q&A session.
In addition, as part of the Workshop “Whistleblowing: Practical Implementation of the Whistleblower Protection Act” offered by the PwC Academy, our experts will thoroughly familiarise you with the HSchG. Using a checklist, we will also clarify which points are the most important to note when implementing a whistleblowing system.
Your PwC contacts
Ursula Roberts
Partner, PwC Legal
ursula.roberts@pwc.com
Axel Thoß
Partner, PwC Legal
axel.thoss@pwc.com
Christian Kurz
Director, Forensic Services
christian.kurz@pwc.com
Patrick Göschl
Senior Manager, Forensic Services
patrick.goeschl@pwc.com
*oehner & partner rechtsanwaelte GmbH (“PwC Legal”)
