Swedish Authority for Privacy Protection: The privacy authority supervises internal reporting channels and states the fifty-worker threshold in its guidance. source
European Commission: The Whistleblower Directive applies regardless of size in finance, anti-money laundering and transport safety, as the annex lists the areas. source
The answer is computed once every step is answered.
Judgments in practice
Direktiv (EU) 2019/1937
European Union · 2019-10-23
The directive requires entities above the threshold to set up internal reporting channels with feedback within set deadlines.
Sweden implemented the directive through Act (2021:890) on the protection of persons reporting wrongdoing.
The threshold counts workers, and certain sectors are covered regardless of size.