422 LES LANCEURS D'ALERTE III - The nature of the protection ......................................................... 306 IV - Suggestions for reform ................................................................... 309 REFERENCES ....................................................................................... 312 The Irish Approach to Whistleblower Protection: The Protected Disclosures Act, 2014 ........................................................ 313 Introduction ............................................................................................ I - Key Provisions of the Act................................................................. A. Definition of Worker .................................................................. B. Qualifying disclosures ................................................................ 1. Geographical Scope .................................................................. 2. Workers Employed to Detect, Investigate or Prosecute Wrongdoing................................................................................... 3. Legal Professional Privilege ..................................................... 4. Good Faith ................................................................................ 5. Burden of Proof ........................................................................ 6. Retrospective operation of the Act ........................................ 313 314 314 315 316 II - Stepped Disclosure Regime............................................................. 1. First Step Disclosures ............................................................... 2. First Step Disclosure: Employer/Responsible Person .......... 3. First Step Disclosure: Minister ................................................ 4. First Step Disclosure: Legal Advisor ...................................... 5. Second Step Disclosure: Prescribed Person............................ 6. Third Step Disclosure: other Cases........................................ 319 320 320 320 320 320 321 Conclusion on the Stepped Disclosure Regime ................................... III - What Protections are Available Under the Act? ......................... 1. Penalisation ............................................................................... 2. Unfair Dismissal ....................................................................... 3. Tort action ................................................................................. 4. Immunity ................................................................................... 5. Protection of identity ............................................................... 322 322 322 324 325 326 326 IV - Law enforcement matters .............................................................. V - Security, defence, international relations and intelligence............ VI - Miscellaneous .................................................................................. A. Internal procedures..................................................................... B. Public body reports .................................................................... 327 328 329 329 329 316 317 318 319 319