What Is Whistleblowing?

Whistleblowing is a compliance tool through which employees of a company or organization, as well as third parties, can confidentially and securely report irregularities or unlawful acts they have become aware of. The channel used to submit reports must guarantee the confidentiality of the whistleblower and the content of the communication.

The whistleblower is the person who reports violations of national or European Union laws that harm the public interest or the integrity of a public administration or private entity to the judicial authorities or the Court of Auditors, having become aware of them in a public or private work environment.

• Companies with over 250 employees: since July 15, 2023, large companies have been required to comply with the new whistleblowing regulations.
• Companies with 50 or more employees: since December 17, 2023, companies with an average of at least 50 employees have been required to comply.
• Companies in “sensitive” sectors: some companies with fewer than 50 employees are also required to comply. Contact us to find out if your company is required to comply.
• Public sector entities (public administrations and controlled companies): public administrations and publicly controlled companies must also comply with the new rules.

• Internal Supervisory Body: the management of the reporting channel must be entrusted to a dedicated, autonomous internal person or office with personnel specifically trained to handle the reporting channel.
• External Supervisory Body: alternatively, management can be assigned to an external, independent party, also staffed with specifically trained personnel.