The ‘Protected Disclosures Act 2014’, which became law in the Republic of Ireland on 15 July 2014, was depicted internationally as one of the most important and extensive whistleblowing legislations worldwide (Kavanagh, 2014). The act corresponds to the best-practice-recommendations for the protection of whistleblowers in the G20, OECD, United Nations and the Council of Europe (Dept. of Public Expenditure & Reform, 2013) and was initiated by the Department of Public Expenditure and Reform under Brendan Howlin.The legislation aims to better protect employees who disclose ‘relevant’ information to maladministration, breaches, misconduct or wrongdoing in companies as long as it came to the attention of the worker in connection with his employment insignificant of the geographical occurrence of the wrongdoing. To qualify as ‘relevant’ information, a worker must reasonably believe that the disclosed information holds the probability to reveal one or more ‘relevant wrongdoings’.
Under these aspects the arrangements of the law will have tremendous consequences on companies, employers, human resource departments and directors. It is necessary that employers become familiar with the new law and be aware of its possible consequences. They should urgently establish appropriate policies and amend their existing policies to meet the requirements of the new legislation. Supporting and promoting whistleblowing in the first place by promoting internal transparency, by having proper written policies in place and by having a plan how to deal with protected disclosures, may lead to employees reporting to their employer directly and therefore open doors for further investigation and discussion, and finally to avoid further legal issues.
 Section 3 Protected Disclosures Act, 2014
 Section 5 Subsections (3)(a)-(h) Protected Disclosures Act, 2014
 Sections 6-10 Protected Disclosures Act, 2014
 Section 11 Protected Disclosures Act, 2014