Must an internal reporting system provide for anonymous reports, or does the organisation decide whether to allow anonymous reports?

ANSWER

The assumptions to the implementing act contain no information on this subject, so we must wait for the act, as the Directive leaves this to the discretion of Member States — Article 6(2):

"Without prejudice to existing Union law obligations in the area of anonymous reporting, this Directive does not affect the competence of Member States to decide whether private and public-sector legal entities and competent authorities are required to accept anonymous reports of breaches and to take follow-up action."