Article 14 Reporting of breaches and protection of reporting persons

1.   Directive (EU) 2019/1937 of the European Parliament and of the Council (41) shall apply to the reporting of breaches of this Regulation, Regulation (EU) 2023/1113 and any administrative act issued by any supervisor, and to the protection of persons reporting such breaches.

2.   Obliged entities shall establish internal reporting channels that meet the requirements set out in Directive (EU) 2019/1937.

3.   Paragraph 2 shall not apply where the obliged entity is a natural person or a legal person whose activities are performed by one natural person only.