the literature, we can also find examples on the activity of Polish whistleblowers.32 The publication Wiem i powiem. Ochrona sygnalistów i dziennikarskich źródeł informacji (I Know and Will Tell: The Protection of Whistleblowers and Journalistic Sources of Information) published by the Helsinki Foundation for Human Rights describes one of such examples.33 The publication concerns a gynecologist who disclosed information on the fixing of a competition for the position of the gynecological ward head at one of the hospitals. After winning the competition, this person was to open a gynecological-oncological ward in the hospital, even though the facility was not adapted for this purpose. The whistleblower shared his information with the hospital authorities, the proper Medical Chamber, and during the session of the County Council. Despite the above, the person concerned won the competition.34 However, the person was dismissed after a series of neglects that led to negative consequences for the health of patients. The whistleblower lost his job and was sued for defamation. Eventually, the court disputes ended favorably for him and, among other things, he was reinstated.
However, as evidenced by the results of the research35 conducted in this field, it is difficult to consider this end of the case as representative of all the whistleblower cases in Poland. Further part of this study elaborates on that matter.
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1 M. Kutera, “Whisteblowing jako narzędzie wykrywania oszustw gospodarczych,” Studia i Prace Kolegium Zarządzania i Finansów 152/2016, Szkoła Główna Handlowa, Warszawa, p. 126.
2 Ł. Kobroń, “Whistleblower – strażnik wartości czy donosiciel?,” Palestra 11–12/2013, Naczelna Rada Adwokacka, Warszawa, p. 296.
3 M. Kleinhempel, “Whistleblowing Not an Easy Thing to Do,” Effective Executive 7/2011, p. 44, https://www.iupindia.in/1107/Effective%20Executive/Effective_Executive.asp, access: 10.09.2019.
4 R. Swedberg, “Civil Courage: The Case of Knut Wicksell,” Theory and Society 28.4/1999, Springer Netherlands, pp. 501–528; qtd. after A. Kobylińska, M. Folta, Sygnaliści – ludzie, którzy nie potrafią milczeć. Doświadczenia osób ujawniających nieprawidłowości w instytucjach i firmach w Polsce, Fundacja Instytut Spraw Publicznych, Warszawa 2015, p. 7.
5 J. P. Near, M. P. Miceli, “Organizational Dissidence: The Case of Whistle-blowing,” Journal of Business Ethics 4/1985, Springer, Berlin, p. 4.
6 N. E. Bowie, R. F. Duska, Business Ethics, Prentice Hall, Englewood Cliffs New Jersey, 1990, p. 73.
7 OECD, G20 Anti-Corruption Action Plan: Protection of Whistleblowers: Study on Whistleblower Protection Frameworks, Compendium of Best Practices and Guiding Principles for Legislation, 2011, p. 7, https://www.oecd.org/g20/topics/anti-corruption/48972967.pdf, access: 16.07.2019.
8 M. Worth, Whistleblowing in Europe. Legal Protections for Whistlebowers in the EU, Transparency International, 2013, p. 6, fn. 3.
9 R. Patterson, Compendium of Banking Terms in English and Polish, trans. Ewa Kieres, Warszawa 2015, p. 1168, https://phavi.umcs.pl/at/attachments/2015/1211/084950-accounting-pol-eng.pdf, access: 10.08.2019.
10 United Nations Office on Drugs and Crime, The United Nations Convention against Corruption, adopted by the UN General Assembly on October 23, 2003.
11 Different persons may refer to consultants, interns, volunteers, suppliers, and previous employers.
12 Worth, “Whistleblowing” p. 6.
13 Association of Certified Fraud Examiners, Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse, https://www.acfe.com/report-to-the-nations/2018, access: 12.04.2019.
14 Kutera, “Whisteblowing,” p. 142.
15 R. Szymczykiewicz, Miejsce tzw. sygnalistów w polskim systemie prawnym, Instytut Wymiaru Sprawiedliwości, Warszawa 2018, p. 6.
16 Kobylińska, Folta, Sygnaliści, p. 17.
17 See also P. Bondarenko, Enron scandal, https://www.britannica.com/event/Enron-scandal, 2016, access: 14.05.2019.
18 A. Burczyc, “Ustawa Sarbanesa-Oxleya i jej następstwa dla działalności audytorów oraz zarządów spółek,” Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 268/2012, Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław, p. 44.
19 “America’s Most Innovative Company” was Fortune’s prize awarded to Enron between 1996 and 2001. Enron was also on the list of “100 Best Companies to Work For” in the USA, published by Fortune in 2000. Harvard Business Review assessed it as an innovative company.
20 Kobroń, “Whistleblower,” p. 299.
21 L. Yuhao, “The Case Analysis of the Scandal of Enron,” International Journal of Business and Management 5.10/2010, Canadian Center of Science and Education, pp. 37–40; Kobroń, “Whistleblower,” p. 299.
22 The two other whistleblowers were FBI agent Coleen Rowley and WorldCom accountant Cynthia Cooper.
23 M. Konkel, Dziurawa ustawa nie obroni sygnalisty, 2018, https://www.pb.pl/dziurawa-ustawa-nie-obroni-sygnalisty-907980, access: 14.05.2019.
24 A. Ploszka, “Ochrona demaskatorów (whistleblowers) w orzecznictwie Europejskiego
