Whistleblowing: what action to take from 15 July 

The provisions of Legislative Decree 24/2023, which transposed Directive (EU) 2019/1937 on whistleblowing, come into force on 15 July 2023.

We remind you that, under this law, an internal whistleblowing channel must be set up by companies that:

  1. have employed an average of 50 employees in the last year;
  2. fall within the so-called sensitive sectors (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.
  3. adopt organisational and management models pursuant to Legislative Decree 231/2001, even if they did not have an average of 50 employees in the last year.

The obligation to set up an internal reporting channel starts:

  • on 15 July 2023 in general (companies with at least 250 employees and falling within the scope of letters b and c above);
  • on 17 December 2023 for private entities that have employed, in the last year, an average of no fewer than 50 and no more than 249 employees under open-ended or fixed-term employment contracts.

What, therefore, must the companies in question do?

  1. set up an internal reporting channel that guarantees confidentiality for the whistleblower’s identity as well as the content of the report and relative documentation.
  2. draw up a procedure for managing the reporting channel;
  3. appoint and train the internal person in charge of managing the reporting channel;
  4. draw up and disseminate a procedure for all potential whistleblowers on the prerequisites and modalities for activating the reporting channel;
  5. inform and, upon request, consult the Company Union Representatives/Unitary Workplace Union Structure or the most representative trade unions at national level before activating the reporting channel;
  6. integrate the disciplinary codes in the light of the offences committed by the reported person, by the whistleblower in the case of false reports and by anyone who violates the confidentiality obligations.

Our firm is ready to support companies in adoption of the above measures.

For further information: comunicazione@toffolettodeluca.it