Your issues

Your organisation is in scope of the Whistleblower Protection Law of 16 May 2023 and/or you need to update internal alert arrangements implemented under other laws and regulations, for instance CSSF Circular 12/552, Circular 18/698 or the Market abuse regulation (Regulation (EU) No 596/2014). 

You want to follow the EBA Guidelines on internal governance under Directive 2013/36/EU or wish to implement whistleblowing systems voluntarily.

You want to ensure that your whistleblowing system is compliant with all the applicable regulations and best practices and allows a consistent, efficient and practical handling of incoming alerts. 

How we can help 

An effective whistleblowing system is not only about the creation of a mailbox or hotline. It needs to be properly communicated to ensure responsible reporting. Procedures need to detail the handling of reports, clearly outline the protection for reporting persons, but also the consequences for any misuse. 

Policies and Procedures

We review your existing policies and procedures and/or support you in elaborating all relevant communications to make your whistleblowing system as accessible and understandable as possible.


We support you in the design of your training - for all employees regarding the use of the whistleblowing system, but also for the dedicated staff handling the reports or to brief the Board and Management. 


We advise you on the setup of an internal solution for your whistleblowing system or the choice of an external provider that fits your needs.

Alert handling and Managed Services

Our experts can assist in the running of your alert intake by assessing whether an alert is substantiated, meaning if it needs further investigation.

Discover our Whistleblowing Alert Management

Investigation support

In case a report needs further investigation, we can accompany you during the entire investigation life-cycle.

Our Joint Business Relationship

EQS Group

PwC and EQS Group have joined forces in a Joint Business Relationship (JBR) since August 2022, to offer a customizable solution for whistleblowing systems in line with the EU Directive 2019/1937 and GDPR. 

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Contact us

Michael Weis

Advisory Partner, Forensics & Anti-Financial Crime Leader, PwC Luxembourg

Tel: +352 49 48 48 4153

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