2024 WLG Whistleblower Guide: Denmark

Is there a law to protect whistleblowers? If so, which law?

Yes, the Danish Whistleblower Act has been in force since December 17, 2021. 

Are companies legally obliged to introduce a whistleblowing system?

Yes, provided that the company meets the employee count requirements as set out in section 3 below.

If so, which companies must introduce a whistleblowing system (number of employees, turnover, sector)?

As of December 17, 2023, this requirement was extended to include companies with 50 to 249 employees.

Legal Entities with 250 or more employees must have established a whistleblowing system since December 17, 2021.

What forms can a whistleblowing system take (written, verbal, email, electronic tool)?

Reporting in writing via the whistleblowing platform is sufficient and the only required form of reporting. If oral reporting is offered, the company is also required to offer an in-person meeting upon request.

Which reports must be permitted?

-Violations of specific areas of the EU law

-Serious offences and other serious matters

In regard to violations of specific areas of the EU law, these may include, for example: 

-Violations regarding EU law concerning public procurement, product safety and compliance, and protection of the environment. For the remaining areas of relevant EU law, reference is made to article 2 of the EU Directive (EU) 2019/1937 of October 23, 2019 on the protection of persons who report breaches of Union law. 

By other serious offenses and other serious matters, reports may, for example, concern: 

-Punishable offenses, e.g., abuse of funds, theft, fraudulent misrepresentation, embezzlement, fraud, bribery, etc.

-Serious or repeated violations of legislation, including, e.g., rules pertaining to the environment.

-Serious or repeated violations of material internal guidelines, e.g., on business trips, gifts, financial reporting, etc.

-Serious workplace conflicts, e.g., in the form of sexual harassment or other serious harassment.

Must anonymous reporting be guaranteed?

No, it is optional whether a company chooses to allow for anonymous reporting.

Who must be able to provide information (only employees or also external third parties)?

The company must make the reporting channel available to its employees. Additionally, there are several other groups of individuals that the company may choose to make itswhistleblower scheme available to. These groups include:

-Self-employed individuals with whom the company collaborates.

-Shareholders and members of the management, board, supervisory board, or equivalent governing body of a company. 

-Volunteers. 

-Paid or unpaid interns. 

-Individuals working under the supervision and management of contractors, subcontractors, and suppliers. This group includes employees of a company with which the company has entered into a contractual relationship. Furthermore, this group includes employees of a company that is a supplier or subcontractor of goods or services to the company. 

-Individuals who report or disclose information that they have obtained in an employment relationship that has since terminated. This group also includes individuals who were employed at the company before the implementation of the whistleblower law.

-Individuals whose employment relationships have not yet commenced, who report information about violations that they have obtained during the employment process or other pre-contractual negotiations. This group includes both individuals who are subsequently employed by the company and individuals who do not obtain employment.

-An intermediary, which is a physical person who assists a whistleblower in the reporting process in a work-related context.

Can companies rely on one centralized hotline or is it necessary to have one hotline for each subsidiary?