Definition
Means information, including reasonable suspicions, about actual or potential breaches, which occurred or are very likely to occur in the organisation in which the reporting person works or has worked or in another organisation with which the reporting person is or was in contact through his or her work, and about attempts to conceal such breaches
Source
Point (2) of Article 5 of Directive (EU) 2019/1937 of the European Parliament and of the Council
of 23 October 2019
Link
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32019L1937
