Article 28

specific procedures for the receipt of reports of actual or potential infringements and their follow-up;

appropriate protection for employees who report infringements committed within their employer at least against retaliation, discrimination and other types of unfair treatment;

protection of the identity both of the person who reports the infringements and the natural person who is allegedly responsible for an infringement, at all stages of the procedure unless such disclosure is required by national law in the context of further investigation or subsequent judicial proceedings.