Frequently Asked Questions Why a directive to protect persons reporting on breaches of Union law? Does the Directive protect anyone who reports any type of breach? And as for whistleblowers, to which whistleblowers does the Directive be applied? What requirements must the reporting person meet to be entitled to protection? Does the Directive contain any provisions in relation to the complaint channels? Which entities have the obligation to establish internal channels and procedures for reporting and processing complaints? Does the Directive admit anonymous reports? What obligations does the Directive impose on States on confidentiality? What protection measures does the Directive establish? Are the provisions of the Directive already applied?