Legislative Decree No. 24 of March 10, 2023, implementing Directive (EU) 2019/1937 of the European Parliament and of the Council of October 23, 2019, on the protection of persons who report breaches of Union law and laying down provisions regarding the protection of persons who report breaches of national laws has been published in the Official Gazette.
The rules applicable to both the public and private sectors regarding the protection of whistleblowers have been brought together in a consolidated text.
The violations that can be reported in the private sector are broader than those so far regulated by Legislative Decree 231/2001, which referred only to relevant offenses under the same, and additionally incorporate malpractice, directly affecting strategic community interests, administrative, accounting, civil or criminal offenses, and conducts that violate ethical standards set by entities.
The decree requires public and private sector entities to establish channels and procedures for internal reporting, while also providing for external reporting channels, e.g. through ANAC, and the possibility of public disclosures.
The target audience is expanded to include volunteers, trainees and relatives.
The decree is effective as of March 30, 2023, but transitional rules stipulate that the new provisions will take effect as of July 15, 2023, and limited to private sector entities, the obligation to establish the internal reporting channel takes effect as of December 17, 2023.