Consultation Papers

C/2008/1: ODCE Discussion Paper entitled “Whistle-blowing and Irish Company Law

This Discussion Paper was primarily developed by ODCE staff in late 2007/early 2008 as part of their contribution to the examination by the Company Law Review Group (CLRG) of the desirability of including a whistle-blowing provision in the new Companies Consolidation Bill. The Paper provides extensive analysis of the issue both generically and in relation to company law aspects and contains a proposal which was developed by the ODCE in an effort to establish a consensus on the inclusion of a whistle-blowing provision in Irish company law. However, this failed to attract CLRG support.

In reporting in its Annual Report to the Minister in March 2008, the CLRG recommended that a company law-specific whistle-blowing provision should not be included in the new Companies Bill. The Department of Enterprise Trade and Employment will now consider the recommendations in the CLRG's Annual Report for 2007 (including that with respect to whistle-blowing), and decisions will be made in due course. The CLRG Annual Report will shortly be available at

The ODCE would welcome feedback on the content and value of its Discussion Paper. No specific timeframe for feedback has been set. Comments may be made in writing to

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