Given the frequency of threats, intimidation and discrimination encountered by whistleblowers, particularly in employment, and the fact that persons who work for a public or private organisation are often the first to know about threats or harm to the public interest, as explicitly mentioned in therein, the Directive is intended to offer protection to persons reporting breaches of Union law. This covers a number of critical areas including public procurement, financial services, consumer protection, public health, protection of the environment, animal welfare, the security of network and information systems, data privacy, money laundering, as well as breaches affecting the financial interests of the Union, the internal market (including competition and state aid), and corporate tax law. Member States may extend this protection to further fields under national law. This protection is available to reporting persons working (or that worked in the past) in the private or public sector who acquired information on breaches in a work-related context, as well as persons facilitating such whistleblowing, provided that they had reasonable grounds to believe that the information on breaches reported was true at the time and reported that information either internally or externally or made a public disclosure.  Indicatively, the Directive requires the establishment of safe channels for reporting both within an organisation and to public authorities and requires national authorities to inform citizens and provide training for public authorities on how to deal with whistleblowers. In addition, companies in the private sector are required to set up channels and procedures for internal reporting and follow-up if they have 50 or more employees. As far as the public sector is concerned, governmental and local administrative entities such as municipalities also have to set up reporting channels and internal reporting procedures. However, municipalities with fewer than 10,000 inhabitants or fewer than 50 workers or other qualifying entities are exempt from the above obligations.