EU Directive 2019/1937 was an important step towards harmonising the national laws of EU Member States. It contains many progressive provisions, such as the obligation for a wide range of entities to establish internal procedures for reporting and handling reports, the protection of whistleblowers, the burden of proof being placed on the manager, and the introduction of sanctions for violations of whistleblowers’ rights. It is therefore important that Ukraine adopts national legislation on the protection of whistleblowers that not only meets the minimum standards of EU Directive 2019/1937, but goes beyond it in order to comply with international standards and best practices.