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The purpose of this essay is to identify those paradoxes personified by the whistleblower. An analysis of the recent evolution of the French and international legislative framework concerning whistleblowers helps us understand what a moral paradox actually is. The general discourse around corporate ethics, the encouragement of initiative-taking and the increasing responsibility of employees, explains, in turn, a managerial paradox. The article explains how the whistleblower embodies both a moral and managerial paradox for the company. We analyze this dual paradox, in the light of recent legal developments which, to a certain extent, reinforce this state of affairs despite their existence. The article aims to better understand the reasons behind the ambiguous discourse of companies on whistleblowers, since this discourse is upheld by the very measures designed to collect and deal with warnings, which in the end... are implemented in the hope that they do not serve their purpose!