The issue of protected disclosures has always been topical and appears to be increasing in momentum. In recent years this area has become more heavily regulated, placing a higher onus on employers to establish reporting lines and to protect employees who raise such disclosures. The widening of the definitions of "penalisation" and "wrongdoing" and the shift in the burden of proof to the employer on foot of the Protected Disclosures (Amendment) Act 2022 ("2022 Act") also appears to have lowered the bar in these cases. It is apparent that more employees are "blowing the whistle" as the Workplace Relations Commission ("WRC") reported that protected disclosure complaints have increased by 201% between 2022 and 2023. It is also worth noting that