Recital 48

(48)Whistleblowers can bring information to the attention of competent authorities of Member States which can help those competent authorities detect infringements of this Regulation and enable them to impose penalties. It should be ensured that adequate arrangements are in place to enable whistleblowers to alert the competent authorities to actual or potential infringements of this Regulation and to effectively protect the whistleblowers from retaliation. For that purpose, it should be provided that Directive (EU) 2019/1937 of the European Parliament and of the Council ¹⁹ is applicable to the reporting of breaches of this Regulation and to the protection of persons reporting such breaches.