1. Employers' obligations and reporting channels Introduction an internal reporting system (IRS) employers with 250 or more employees – by 1 August 2023 employers with up to 249 employees – by 15 December 2023 IRS must allow receipt of reports in verbal, written or personal form Other obligations to designate a competent person and ensure that only the competent person communicates with the whistle-blowers and evaluates the reports publication of the prescribed information on the company webpage to take appropriate action to remedy or prevent the unlawful conduct Reporting channels: IRS, External (Ministry of Justice), Publication (strict conditions) or Czech authorities selection up to the whistle-blower

EU member states will newly be required to adopt binding regal regulations under which listed companies must staff their boards such that the underrepresented sex is not put at a disadvantage.