The law containing the “Provisions for the protection of the authors of reports of crimes or violations of which they have become aware in the context of a public or private employment relationship”, the so-called Whistleblowing Act, came into force on 29 December 2017.

Entry into force of the Whistleblowing Act

For public companies, these measures consist in additions and changes to procedures and safeguards already codified in the legal system, while for private companies the law requires to adapt organisation and management models referred to in Legislative Decree 231/2001 to prescriptions and tools, including IT, aimed at encouraging and supporting “virtuous reporting”:

  • first and foremost, one or more channels, of which at least one of IT nature, which allow employees to report, by way of accurate and detailed facts, any illegal conduct of which they may have become aware in the discharge of their professional duties;
  • guarantee of confidentiality concerning the identity of the whistleblower in managing the report;
  • prohibition of retaliation or discrimination, whether direct or indirect, against the whistleblower for reasons related to the report;
  • last but not least, disciplinary sanctions for those who violate the measures to protect the whistleblower, as well as for those who wilfully or negligently make reports that are demonstrably unfounded.

Our service

Toffoletto De Luca Tamajo offers you a twofold support in order to:

  • be in compliance with new legislative provisions;
  • enjoy the advantages of transparent and virtuous management, minimising organisational costs.

Our consultancy aims to analyse any models and solutions already in place by effect of company policies and then implement the most appropriate solution for each individual company, on the basis of a predefined model. The purpose is to ensure, as required by law, the integration of the 231 Models already in place and their adaptation to this new requirement.

In addition to the procedural model and the delineation of the management processes necessary for the collection of complaints, as well as their evaluation and the identification of any liabilities, Toffoletto De Luca Tamajo also provides assistance in integrating corporate codes of ethics with the identification of conduct and related sanctions that threaten the whistleblower, in order to prevent and stifle vengeful and repressive mechanisms and, at the same time, define and implement the right policies to give the whistleblower adequate protection from retaliatory attitudes and/or unjustly defamatory complaints or, in any case, such, also due to their timing, to condition the serenity of corporate and individual life.

How much does it cost?

The service will be provided on the basis of a professional fee agreed to in advance, to be defined on the basis of variable factors such as, by way of example:

  • company size and type of business;
  • need, or not, for additions and/or changes to code of ethics and sanctioning systems;
  • particular exposure to corruption risks;
  • interaction with public companies and a significant number of suppliers and customers.

Law Maps™ Whistleblowing


Check out our Whistleblowing survey that evaluates and compares the relevant laws in 44 countries: LAW MAPS.

Contact Lawyer Federica Paternò, Firm Partner and Head of the Whistleblowing Team