Whistleblowing

The entry into force of Legislative Decree 24/2023 modifies the legislation on "whistles"

What is meant by whistleblowing

Whitleblowing literally means "reporting of irregularities" or, using the journalistic term, the activity of the so-called “whistle”: is the regulation that provides for the process of reporting corporate irregularities. In short: we refer to employees in the public and private sectors who, due to their employment relationship, become aware of company irregularities and decide to report them.

The regulation, which entered Italian legislation in 2017, today undergoes important changes that rationalize the processes and further contribute to the protection of the whistleblower.

Let's see how.

News on whistleblowing

The Legislative Decree. 24/2023, in transposing EU Directive 2019/1937, introduced a structured regulation aimed at guaranteeing the protection of "informants/reporters or whistleblowers", i. And. people who report violations of national or European Union regulatory provisions, which harm the interest or integrity of the public administration, or private entity, of which they became aware in a work context.

Informants are all company employees (full time, part time, temporary, etc.), including those on a probationary period or terminated, para-subordinates and collaborators.

Violations and areas of application

The violations may consist of administrative, accounting, civil or criminal offences, illicit conduct pursuant to the Legislative Decree. 231/2001 or violations of the organization and management models, and offenses that fall within the scope of application of regulatory disciplines of European Union or national acts.

The violations concern the following sectors:

• Protection of privacy, protection of personal data and security of networks and information systems;
• Public health;
• Consumer protection;
• Public procurement;
• Food and feed safety and animal health and welfare.

Types of Whistleblowing

The Legislative Decree. 24/2023 provides that reports can be made through three different progressive and subsidiary reporting channels:

• internal
• external
• public disclosure

Companies and organizations must establish and publicize internal reporting channels and protect the personal data thus collected.

The legislation in question applies, in the private sector, by 15 July 2023 to companies that - in the last 12 months - have had over 249 employees and by 17 December 2023 to companies that - in the last 12 months have had at least 50 employees or, without size limits, that carry out activities in the financial sector or that have adopted an organizational model Legislative Decree 231/2001.

Failure to comply with the aforementioned regulatory provisions entails the application of financial penalties of up to 50,000 euros.

Whistleblowing: a real cultural change

Beyond the regulations and technicalities just listed, it is important to underline two aspects: on the one hand, thanks to the discovery of crimes and irregularities of different nature, every organization - be it in the public or private sectorivated – can gain a competitive advantage, preventing the waste of resources and strengthening the internal security system, protecting oneself from possible threats or frauds by anticipating them before they can lead to more significant damage.

On the other hand, it is undoubtedly true that this type of activity poses a series of questions of a social and cultural nature, difficult to review in the medium-long term, but fundamental to give our companies the possibility of making a change of pace.