Whistleblowing in Finance: Lithuania’s New Regulations Protecting Informants
Lithuania, a European Union (EU) member state, has taken significant steps towards implementing the Whistleblower Directive in its financial sector. This comes in response to the growing need for transparency and accountability in finance.
Amendments to Lithuanian Law
The Law on Protection of Whistleblowers in the Republic of Lithuania was amended in February 2022, with updates to the Government’s Resolution on the Implementation of the Law on Protection of Whistleblowers. These changes pave the way for the Directive’s implementation into national laws.
Reporting Topics
With the Directive now integrated into Lithuanian law:
- Several reporting topics have expanded
- Examples include: interference with investigations, concealment of violations, and acquisitions of unlawfully obtained assets
Permitted Reporting Persons
- Reporting topics covered by the Directive
- Consistent categories of reporting persons
- Flexibility for competent bodies to be appointed
Exemptions for Small Entities
- Businesses with fewer than 50 employees not obligated to establish an internal whistleblowing channel
- Except for financial services, banking, and insurance sectors
Reporting by Organizations with Fewer Than 50 Workers
- Optional for smaller organizations to establish a whistleblowing scheme
- Provisions of the Directive still apply
Anonymous Reports
- Permitted but may not be fully investigatable
- Encouraging reporting without fear of retaliation
Remedies for Whistleblowers
- Secure reporting channels
- Confidentiality guarantees
- Protection against retaliation
- Compensation for valuable information
- Free legal aid and exemptions from liability
Coordinated Approach to Reporting Channels
- No explicit provisions for group-wide reporting channels
- Careful interpretation and compliance with local reporting rules suggested
- Units of a legal entity with over 250 employees must maintain separate channels
Conclusion
As Lithuania’s financial sector continues to strive for transparency and accountability, whistleblowing will play a crucial role in ensuring the integrity and trustworthiness of financial transactions. With these new regulations in place, individuals will feel encouraged to report potential misconduct, contributing to a cleaner, more fair financial landscape for all.