Whistleblowing

Directive (EU) 2019/1937 introduces a European standard on whistleblowing. Implemented in Italy through Legislative Decree No. 24 of March 10, 2023, it makes the adoption of whistleblowing systems mandatory also in the private sector, thereby requiring the establishment of procedures for reporting unlawful conduct in full compliance with regulations.

What does whistleblowing mean?

Whistleblowing is a compliance tool through which employees of a company or organization, as well as third parties, can confidentially and securely report irregularities or unlawful acts they have become aware of. The channel used to submit reports must guarantee the confidentiality of the whistleblower and the content of the communication.

Who is the Whistleblower?

The whistleblower is the person who reports, discloses, or denounces to judicial or auditing authorities violations of national or European Union laws that harm the public interest or the integrity of a public administration or private entity, which they have become aware of in a public or private work environment.

Who it applies to?

  • Companies with over 250 employees: large companies must comply with the new whistleblowing regulations by July 15, 2023.
  • Companies with over 50 employees: companies with an average of at least fifty employees must comply by December 17, 2023.
  • Companies in “sensitive” sectors: some companies with fewer than 50 employees will also need to comply. Contact us to find out if your company is required to comply.
  • Public sector entities (public administrations and controlled companies): public administrations and their controlled companies, previously exempt from obligations, will also have to comply with the regulations.

Who Handles the Reports?

  • Internal Supervisory Body: the management of the reporting channel must be entrusted to a dedicated, autonomous internal person or office with personnel specifically trained to handle the reporting channel.
  • External Supervisory Body: alternatively, management can be assigned to an external, independent party, also staffed with specifically trained personnel.