Legal regulation of whistleblowing and its impact in the practice of financial institutions in the EU

This thesis focuses on the analysis of whistleblowing and its significance within the legal framework of the European Union, with an emphasis on the implementation of legislative measures in EU financial institutions. The first part of the thesis defines whistleblowing in the context of internal and external reporting channels and examines its relationship to measures against money laundering and corruption. Furthermore, the work discusses the development of legal regulations in various jurisdictions including the USA, EU, United Kingdom, Germany, and Poland, as well as on an international level. The second part of the thesis describes the transposition of the EU directive into national legal norms specifically in Slovakia and Denmark. The main section of the thesis focuses on analyzing the impact of new legal regulations on whistleblowing in EU financial institutions, which includes interviews with compliance managers and the director of the risk department in Czech financial institutions. These interviews reveal the attitudes and responses of financial institutions to the new legislative rules. The concluding part summarizes key findings and discusses possible implications for practice and further legislative development in the field of whistleblowing. The aim of the thesis is to provide a comprehensive view of the current state and challenges associated with whistleblowing in the EU financial sector.