In October 2019, the EU Council approved the text of the “Directive of the European Parliament and of the Council on the protection of persons who report violations of the law of the Union”, also known as Directive complaints. Companies with fewer than 50 employees should establish appropriate internal channels and procedures for reporting violations and take corrective action. In this paper, we discuss the provisions of the Directive and how to encourage a culture “speak” for employees to report misconduct, theft, fraud and other unethical behavior and illegal and address them internally to limit reputational damage and financial, with implementing an internal reporting channel can benefit your company.