WHISTLEBLOWING, Article 5, SE
For the purposes of this Directive, the following definitions apply:
(1)
‘breaches’ means acts or omissions that:
(i)
are unlawful and relate to the Union acts and areas falling within the material scope referred to in Article 2; or
(ii)
defeat the object or the purpose of the rules in the Union acts and areas falling within the material scope referred to in Article 2;
(2)
‘information on breaches’ means information, including reasonable suspicions, about actual or potential breaches, which occurred or are very likely to occur in the organisation in which the reporting person works or has worked or in another organisation with which the reporting person is or was in contact through his or her work, and about attempts to conceal such breaches;
(3)
‘report’ or ‘to report’ means, the oral or written communication of information on breaches;
(4)
‘internal reporting’ means the oral or written communication of information on breaches within a legal entity in the private or public sector;
(5)
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Source: NovaCopilot