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Between a Rock and a Hard Place: Whistleblowing Procedures under Sarbanes-Oxley and European Union Data Protection Laws
Some clarification to the U.S. – E.U. data protection impasse was made on February 1, 2006, when the European data protection authorities (the Article 29 Working Party2 ("WP29")) issued an Opinion3 setting out detailed guidelines on the establishment of whistleblowing procedures. The Opinion seeks to provide guidance to enable companies to comply with Sarbanes-Oxley obligations imposed on U.S. publicly traded companies in a manner consistent with E.U. privacy law. The Opinion, however, does not
United States
23 May 2006
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