A whistleblower exposes malpractice in an organisation. Employers with a workforce of 50 or more must set up a procedure for reporting (suspected) malpractice in the employer’s organisation. The obligation to have an internal whistleblower policy referred to here is part of the Dutch Whistleblowers (Authority) Act (Wet Huis voor Klokkenluiders) and its purpose is to improve the conditions for reporting social malpractice within organisations, by facilitating the investigation of malpractice and providing for better protection of whistleblowers. Your whistleblower policy describes how you deal with reports of suspected malpractice within your organisation. In the near future, the Dutch Whistleblowers (Authority) Act (Wet Huis voor Klokkenluiders) will be replaced by the Whistleblower Protection Act (Wet bescherming klokkenluiders). EU member states are required to implement European Directive 2019/1937 by December 21, 2021. In the Netherlands, this legislation is put into effect via the Whistleblower Protection Act.