France has progressively strengthened its whistleblowing framework through Sapin II and the Loi Waserman, imposing stricter duties on organisations to provide secure, confidential reporting channels.
France has built one of Europe's most demanding whistleblower protection regimes over the past decade, and recent legislative reforms have raised the bar even higher for organisations operating on French soil. The progression from the landmark Sapin II law of 2016 to the sweeping amendments introduced by the Loi Waserman in 2022 reflects a deliberate policy choice: companies must not merely tolerate internal reporting — they must actively facilitate and protect it through robust, confidential channels backed by enforceable legal guarantees.
Sapin II: Laying the Foundation
Enacted in late 2016, the Sapin II law — formally the Loi relative à la transparence, à la lutte contre la corruption et à la modernisation de la vie économique — introduced the first comprehensive, standalone definition of a whistleblower in French law. It required organisations employing at least fifty workers to establish a formal internal reporting procedure, giving employees, contractors, and other stakeholders a structured pathway to raise concerns about serious breaches of law, threats to the public interest, or instances of corruption.
The law also established the Agence Française Anticorruption (AFA) as a supervisory authority with powers to audit compliance programs and issue recommendations. Crucially, Sapin II provided meaningful protections against retaliation: whistleblowers who followed the prescribed reporting steps could not lawfully be dismissed, demoted, or otherwise sanctioned on account of their disclosure.
- Scope: Applied to entities with fifty or more employees, as well as public bodies above defined thresholds.
- Procedural requirements: Organisations had to collect, acknowledge, and process reports within defined timeframes.
- Confidentiality: The identity of the reporting person had to be kept strictly confidential throughout any investigation.
- Sequential reporting: The law originally required reporters to exhaust internal channels before approaching regulators or going public — a sequencing requirement that drew sustained criticism from civil society.
Loi Waserman: Transposing the EU Directive and Going Further
The Loi Waserman, which entered into force in 2022, transposed the European Union's Whistleblower Protection Directive (2019/1937) into French law while seizing the opportunity to strengthen domestic standards in several important respects. Named after its parliamentary sponsor, the reform significantly expanded both the categories of protected persons and the breadth of protected disclosures.
One of the most consequential changes was the abolition of the mandatory sequential reporting obligation. Under the updated framework, whistleblowers may choose to report internally, externally to a competent authority, or — in certain circumstances involving imminent danger or risk of concealment — publicly, without being required to attempt internal reporting first. This alignment with EU requirements removes a structural barrier that had previously discouraged many potential reporters from coming forward.
The Loi Waserman also extended protection to a broader circle of individuals connected to a whistleblower, including facilitators — persons who assist a reporter in good faith — as well as legal entities, such as associations or trade unions, that support the whistleblower. This recognition of the broader ecosystem around a disclosure reflects a more sophisticated understanding of how retaliation can operate in practice.
- Expanded definitions: The definition of a whistleblower was broadened to encompass individuals who have obtained information through professional activity, regardless of employment status.
- Facilitated external reporting: A list of designated external authorities was formalised, providing reporters with clear alternatives to internal channels.
- Strengthened anti-retaliation measures: Courts may now award provisional reinstatement to dismissed whistleblowers pending the outcome of proceedings, reducing the financial pressure that often silences reporters.
- Burden of proof: Employers must now demonstrate that an adverse measure taken against a person was not connected to a protected disclosure, shifting the evidentiary burden in a meaningful way.
- Penalties: Organisations found to have obstructed reporting or retaliated against a whistleblower face increased civil and criminal exposure.
What This Means for Organisations Operating in France
For compliance and legal teams, the combined effect of Sapin II and the Loi Waserman is unambiguous: maintaining a whistleblowing channel is not optional. Any organisation that meets the applicable employee threshold — and many that fall below it but are subject to sector-specific rules — must be able to demonstrate that its internal reporting system is genuinely accessible, properly resourced, and capable of preserving reporter confidentiality. The AFA continues to issue guidance and conduct audits, and enforcement activity has grown steadily since the original Sapin II obligations came into force.
Beyond strict legal compliance, there is a compelling operational case for robust internal reporting systems. Organisations that make it easy and safe for employees to raise concerns early are better positioned to identify misconduct before it escalates into regulatory action, litigation, or reputational damage. A credible channel signals to employees, regulators, and business partners alike that the organisation takes its ethical obligations seriously.
Organisations that have not yet reviewed their whistleblowing procedures in light of the Loi Waserman amendments should treat this as an urgent priority. Whether you are updating an existing system or implementing one for the first time, working with a specialist provider of secure, confidential whistleblowing services is the most reliable way to meet your legal obligations and protect everyone involved. Whistleblowing.services offers purpose-built solutions designed to help organisations achieve and maintain full compliance — we encourage you to reach out today.