Whistleblowing: internal reporting channels
Requires companies to set up a confidential channel for reporting wrongdoing and to protect whistleblowers from retaliation. It is a governance element also required by the ESRS (G1) and by "Model 231" compliance programmes (Legislative Decree 231/2001).
At a glance
- Legal reference
- Legislative Decree 24/2023 (Directive (EU) 2019/1937)
- Jurisdiction
- Italy
- Area
- Italy: national requirements
- Status
- In force
- Last reviewed
- Official text
- Normattiva · D.Lgs. 24/2023 ↗
Every date for Whistleblowing
- Obligation for companies with at least 250 employees
- Obligation for companies with 50 to 249 employees
Private companies with at least 50 employees and those with a Model 231, regardless of headcount.
How we helpBusiness Organisation & Digitalization →- 01Set up a confidential channel, which may be digital, and a written procedure
- 02Train the person managing the reports
Frequently asked questions on Whistleblowing
Requires companies to set up a confidential channel for reporting wrongdoing and to protect whistleblowers from retaliation. It is a governance element also required by the ESRS (G1) and by "Model 231" compliance programmes (Legislative Decree 231/2001).
Private companies with at least 50 employees and those with a Model 231, regardless of headcount.
15 Jul 2023: Obligation for companies with at least 250 employees; 17 Dec 2023: Obligation for companies with 50 to 249 employees.
All known deadlines have already passed: the rule is fully operational and compliance must be maintained over time.
Set up a confidential channel, which may be digital, and a written procedure; Train the person managing the reports.
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