In Poland, reporting of irregularities by employees has been largely ignored. This topic is not part of the professional-ethical or normative discourse. External disclosure involves reporting the irregularity to an external entity that can react or take follow-up action. The issue of external reporting is a highly controversial problem of labor law in Poland, which is limited by the primary obligation of an employee specified in the Labor Code in Art. 100 § 2 points 4. Under such conditions, employees who report irregularities to repair the organization are treated as persons violating their loyalty to the employer, even though they demonstrated the will to rectify the offense and the accompanying readiness to act. An attempt to go beyond this dilemma is to be the new Directive of the European Union on the protection of whistleblowers and the presented draft Polish act on the protection of whistleblowers submitted on October 18, 2021. The transposition of the Directive provisions turned out to be a failure on December 17, 2021. For employees who decide to report irregularities externally, reporting irregularities is a complex dilemma that may break the ties of trust and dismissal by employer-relevant regulations. The Polish Labor Code requires the conceptualization of the rationality of notifications, despite the lack of appropriate regulations in this regard.

ASJC: 3308, JEL: K31

In Poland, reporting of irregularities by employees has been largely ignored. This topic is not part of the professional-ethical or normative discourse. External disclosure involves reporting the irregularity to an external entity that can react or take follow-up action. The issue of external reporting is a highly controversial problem of labor law in Poland, which is limited by the primary obligation of an employee specified in the Labor Code in Art. 100 § 2 points 4. Under such conditions, employees who report irregularities to repair the organization are treated as persons violating their loyalty to the employer, even though they demonstrated the will to rectify the offense and the accompanying readiness to act. An attempt to go beyond this dilemma is to be the new Directive of the European Union on the protection of whistleblowers and the presented draft Polish act on the protection of whistleblowers submitted on October 18, 2021. The transposition of the Directive provisions turned out to be a failure on December 17, 2021. For employees who decide to report irregularities externally, reporting irregularities is a complex dilemma that may break the ties of trust and dismissal by employer-relevant regulations. The Polish Labor Code requires the conceptualization of the rationality of notifications, despite the lack of appropriate regulations in this regard.

ASJC: 3308, JEL: K31