The Sapin II Law set out the obligation for all employers with at least 50 employees to establish a procedure for receiving alerts issued by whistleblowers. Implementation modalities are now set and will enter into force on January 1, 2018. The procedure for receiving alerts shall specify the manner in which the author sends his report to a hierarchical superior, the employer or the individual entrusted with this responsibility. It must also lay out the measures taken by the company to inform the author without delay that the alert has been received, of the time limit for dealing with the alert and the follow-up. It shall also lay out the procedures for notifying the whistleblower and the persons concerned by the alert of the completion of the verification of the alert’s admissibility and of the facts. It must guarantee the strict confidentiality of the whistleblower, the facts of the alert and the persons concerned. Within two months of the closure of the proceedings, the evidence in the file shall be destroyed. The employer must inform the employees of the existence of this procedure (by posting, notification by e-mail or possibly by publication on the company’s intranet). Finally, the company must appoint a person or group to receive these alerts. They may be external to the company.