"In 2019, the European Union adopted the “Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law” (Whistleblower Protection Directive). EU Member States are required to transpose the provisions of the Directive into national law by 17 December 2021. This is an opportunity for all EU countries to bring their national legal framework on whistleblower protection in line with international standards and best practice. The Directive contains many advanced provisions, such as the obligations for a wide range of entities to establish internal whistleblowing mechanisms, to follow up on reports and to keep the whistleblower informed. However, it also has some significant gaps [...] It is important therefore that EU Member States adopt national legislation on whistleblower protection that not only meets the minimum standards of the Directive but that also goes beyond the Directive, to meet international standards and best practice. As such, this methodology is designed to enable assessment of national legislation on whistleblower protection against both the minimum standards set by the EU Directive and best practice." (Introduction, page 3)