Following the financial crises and several scandals, the issue of whistleblowing has re-emerged for the banking and financial sector. These events led the EU to adopt provisions on whistleblowing in several EU legal acts concerning the banking sector such as in the Single Supervisory Mechanism. On October 2019, the EU adopted the Directive on the protection of persons who report breaches of Union law (Directive on the protection of whistle-blowers). The EU decided to offer to the Member States a new enforcement tool, inspired, probably, by the long-existing US model on the use of whistle-blowers as private enforcers. The first part of the article will analyse the relationship between private enforcement and whistleblowing under EU law. In the second part of this article, whistleblowing in the EU banking sector will be scrutinised and it will be argued that the sectoral provisions in the banking sector should be replaced by the Directive to ensure clarity for whistle-blowers.

在金融危机和几起丑闻之后，银行和金融部门再次出现了举报问题。这些事件导致欧盟在有关银行业的多项欧盟法律法案（例如单一监管机制）中采用了有关举报的条款。2019 年 10 月，欧盟通过了《保护举报违反欧盟法律行为的指令》（《保护举报人指令》）。欧盟决定向成员国提供一种新的执法工具，其灵感可能是受到美国长期以来使用举报人作为私人执法者的模式的启发。本文的第一部分将分析欧盟法律下私人执法与举报之间的关系。在本文的第二部分中，将对欧盟银行业的举报行为进行审查，并认为银行业的部门规定应由该指令取代，以确保举报人的透明度。