Waserman Law: Strengthening whistleblower protection in France

Harmonising Whistleblower Protection Across Europe

The European Whistleblower Protection Directive (EU) 2019/1937, adopted on 23 October 2019 and in force since December 2021, strengthens protections for individuals reporting breaches of EU law.

This framework brings greater clarity and consistency to whistleblower rights across Europe. Each Member State is required to transpose the directive into national law, with the flexibility to go further and introduce stronger protections where needed.

‍

Objectives of the Directive

Whistleblowers have always been a cornerstone of societies built on transparency, openness, and trust. This Directive places the harmonisation of whistleblower protection across the European Union at its core.

It aims to encourage and protect individuals who report wrongdoing, recognising the essential role they play in helping organisations and public authorities detect breaches of the law at an early stage, and in preventing or reducing commercial damage and harmful practices.

To support this, the Directive puts the whistleblower at the centre of the framework by protecting their identity, prohibiting any form of retaliation, and providing access to multiple reporting channels.

‍

Scope: Who Is Affected by the Directive?

• Companies and public entities with more than 50 employees or annual turnover exceeding €10 million
• SMEs in the financial and economic sector, from 1 employee
• All States, regional administrations, and municipalities with more than 10,000 inhabitants

Transposition of the European Directive in France: which law protects whistleblowers?

Introduced in 2016, the Sapin II law laid the foundation for whistleblower protection in France. The Waserman Law (Law No. 2022-401 of 21 March 2022), which came into force on 1 September 2022, builds on this framework by transposing the European Directive into French law.

‍

Sylvain Waserman, author of Law No. 2022-401

‍More than a simple transposition, the proposal led by MP Sylvain Waserman addresses key gaps in the Sapin II law and goes further than European requirements, positioning France as a leading benchmark for whistleblower protection.

‍

Scope of Application: Who Is Affected by the Waserman Law?

• Public and private organisations with 50 employees or more
• Public entities with more than 10,000 inhabitants

VSEs and SMEs with fewer than 50 employees are not subject to the law’s obligations, but are strongly encouraged to follow the same approach.

The Direct Impact of the Waserman Law on Organisations

By allowing employees to report directly to external authorities, the Waserman Law increases the risk of internal issues becoming public, bringing significant legal, financial, and reputational implications.

To stay ahead of these risks, organisations must focus on two key priorities: implementing a robust and trusted internal reporting system, and ensuring rigorous, end to end tracking of how reports are handled.

‍

Ensuring Long Term Compliance

In an ever evolving legal landscape, whistleblower protection requires organisations to remain agile and adaptable. It is essential to equip your teams with internal tools tailored to employee needs and aligned with the specific requirements of your industry.

These tools must be designed to evolve quickly, keeping pace with both organisational changes and regulatory developments.

Discover how Decathlon ensures compliance with the Waserman Law, the Directive, the Modern Slavery Act, and other international regulations across more than 60 countries.
Read the case study →

‍

Report Management: Choosing Between a Centralised or Decentralised System

For organisations with multiple subsidiaries across the European Union, the question of centralising or decentralising report management is a strategic one. While the Directive is transposed locally in each Member State, leading to some variations in requirements, a fully decentralised approach can result in fragmented data and loss of critical insights, undermining the Directive’s objective of harmonisation at European level.

The European Commission has clarified that any organisation or subsidiary with 250 employees or more must implement a local reporting system. This has led to the emergence of a dual model, where reporting channels are managed locally, while central reporting remains possible with the whistleblower’s consent.

In practice, interpretations vary. Some countries, such as Denmark, allow greater flexibility and support more centralised models. French law also remains open on this topic, leaving room for organisations to adopt a centralised approach if appropriate.

This evolving legal landscape raises important questions around the long term sustainability of reporting frameworks for global organisations. In particular, whether a fully centralised system can remain viable as the Commission increases scrutiny on how Member States transpose the Directive.

Discover how Auchan Retail implemented a decentralised whistleblowing system to better understand and manage ethical risks across the group.
Read the case study →