Whistleblowing: time expired or about to expire

Il Legislative Decree 24/2023, which incorporates the directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019, aims to protect people who report violations capable of damaging the company's interest or integrity.

In addition to the reporting subject, there is also the aim of protecting the so-called facilitators, i.e. the subjects responsible for assisting the whistleblower in the reporting process such as, for example, work colleagues.

What is the scope of application of the new legislation?

The Legislative Decree 24/2023 expanded the scope of application of the whistleblowing institute, extending its field of action to all companies that:

1. have employed an average of at least 50 subordinate workers in the last year;
2. operate in sectors regulated at European level (e.g. financial markets) regardless of the number of employees;
3. they fall within the scope of Legislative Decree 231/2001 and adopt an organizational model, always regardless of the number of employees.

The management of the reporting channel may also be entrusted to an external party, specifying that there is an obligation to issue the reporting party with an acknowledgment of receipt of the report within seven days and a response to the report within 30 days.

Our potential whistleblowers they must be made aware of the procedures envisaged for making reports through clear and precise information that the company must make easily identifiable within the workplace or in a dedicated section of the website, if existing.

Please note that the Anac (National Anti-Corruption Authority) may apply the following pecuniary administrative sanctions:

• from 10.000 to 50.000 euros in cases where retaliation is committed or when it is ascertained that a report has been hindered or that an attempt has been made to hinder it or that the obligation of confidentiality has been violated,
• from 10.000 to 50.000 euros in the event that Anac ascertains that reporting channels have not been established, that procedures have not been adopted for making and managing reports,
• from 500 to 2.500 euros in the event that the criminal liability of the reporting person for crimes of defamation or slander is ascertained.

Puntosicuro source