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New requirements for handling whistleblowing - the whistleblowing discipline

News Flash No. 40/2023


We inform Dear Customers that the compliance that the legislature requires of private employers who have employed an average of at least 50 employees in the past 12 months, as well as employers who, although they have had fewer than 50 employees, are involved in financial services and products activities, prevention of money laundering and measures to stop the financing of terrorism, transportation safety and environmental protection, as well as those employers who adopt organizational models under Legislative Decree No. 231/2001, expires on December 17.


The term "Whistleblowing" refers to the activity of reporting by an employee, internal or external collaborator of the company, and others potentially in the right to do so, of facts and/or offenses discovered in the course of carrying out their activities. This reporting/whistleblowing activity is regulated by Legislative Decree No. 24 of March 10, 2023, in force since last March 30, implementing the EU Directive (EU) 2019/1937 of the European Parliament and Council of October 23, 2019. This directive lays down provisions regarding the protection of persons who report violations of national regulatory provisions, thus providing for a series of related obligations, aimed at all public and private employers.


For companies that have employed, on average, more than 249 employees in the past 12 months, compliance with the new regulations has already begun since July 2023.

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