Last Updated on March 20, 2023
Legislative Decree No. 24 of 10 March 2023 transposing Directive 2019/1937 on whistleblowing has been published in the Official Gazette.
The provisions of the decree come into force on 15 July 2023.
Brief overview
Internal reporting channel
The main point of interest is the extension of the obligation to establish an internal reporting channel (hitherto reserved for entities required to adopt organisational models pursuant to Legislative Decree 231/2001) to private entities which:
- have, over the last year, employed on average at least 50 employees with open-ended or fixed-term employment contracts;
- fall within the scope of application of the rules on financial services, products and markets and the prevention of money laundering or terrorist financing, transport safety and environmental protection, even if in the last year they did not have an average of 50 employees;
- adopt organisational and management models pursuant to Legislative Decree No. 231/2001, even if they did not have an average of 50 employees in the last year.
The obligation to set up this channel comes into force on 17 December 2023 for companies that have employed an average of fewer than 250 employees, with permanent or fixed-term employment contracts, in the last year.
Reportable offences
The list of offences that can be reported by workers has been extended, as it no longer concerns only offences under Legislative Decree No. 231/2001 (e.g. offences related to public procurement, consumer protection, personal data protection).
Management of the reporting channel
The internal reporting channel must guarantee the confidentiality of the identity of the reporter as well as the content of the report and relative documentation. Management of the reporting channel may be entrusted to a person or and internal office (with specifically trained staff) or to an external party.
Reports may be made:
- in writing;
- by telephone hotline or other recorded or unrecorded voice messaging systems (in the latter case, the conversations must be transcribed and signed);
- orally during a meeting with the person in charge.
In particular cases and under conditions specifically indicated in the decree, external reporting channels (ANAC (Italian National Anti-corruption Authority), AGCM (Italian anti-trust authority) may be used.
Protecting the whistleblower
The list of those protected has been extended: all employees, self-employed workers and even potential employees, former employees, employees on probationary period and ‘facilitators’ (i.e. those who aid the worker in the reporting process) are now protected.
The protection of the whistleblower consists, among other things:
- in the prohibition of revealing their identity without their consent to persons other than those competent to receive or follow up the report;
- in the prohibition of revealing their identity without their consent in the context of disciplinary proceedings against the accused person;
- in the prohibition of retaliation, i.e. conduct, acts or omissions, even if only attempted or threatened, carried out because of the report and which cause or are likely to cause unjust harm (e.g. dismissal, demotion, etc.).
How to proceed
The companies concerned must:
- activate an internal reporting channel;
- appoint and train internal persons in charge of managing the reporting channel;
- draw up and publicize a procedure for all employees on the prerequisites and modalities for activating the reporting channel.
Our firm is ready to support companies in adopting the measures required by this provision.
Per maggiori informazioni: comunicazione@toffolettodeluca.it
