In Search of a Model for the Legal Protection of a Whistleblower in the Workplace in Poland. A legal and comparative study

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Lukasz Bolesta. In Search of a Model for the Legal Protection of a Whistleblower in the Workplace in Poland. A legal and comparative study

In Search of a Model for the Legal Protection of a Whistleblower in the Workplace in Poland. A legal and comparative study

Lex et Res Publica Polish Legal and Political Studies

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Łukasz Bolesta

Łukasz Bolesta is an academic teacher and researcher employed in the Department of Labour Law at the Faculty of Law and Administration of Maria Curie-Skłodowska University (Lublin, Poland). His research interests focus mostly on labour law and social security, with particular emphasis on the issue of duty of loyalty in the employment relationship.

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It should be noted that the Dodd-Frank Act has strengthened and extended the regulation of whistleblowers’ activities under the Sarbanes-Oxley Act. This includes, for example, the protection of employees of a subsidiary under the SOX rules if its finances are included in the financial statements of the parent company. Moreover, a whistleblower who accuses a company of retaliatory action resulting from a SOX-protected report receives the opportunity to sue directly in a federal court without exhausting ←37 | 38→administrative resources.159 Another change is the extension of the period from ninety to 180 days after the detection of an infringement during which whistleblowers have the right to lodge a claim.

Moreover, the Dodd-Frank Act strengthened the provisions of the False Claims Act, among other things, by amending section 3730(h) by ensuring the protection of whistleblower’s colleagues.160

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