Legislative Decree No. 24 of 10 March 2023, which transposes Directive no. 1937/2019, extends the scope of application of the “whistleblowing†rules and provides for four main innovations: the extension of the obligation to all private legal entities with at least 50 employees even if they do not have an organisational model, the introduction of a new external reporting channel, the possibility of making public disclosures and greater guarantees for whistleblowers.
Legislative Decree No. 24 of 10 March 2023, which implements the “Directive (EU) 2019/1937 of the European Parliament and of the Council on the protection of persons who report breaches of Union law and on the protection of persons who report breaches of national laws†was published in the O.G. on 15 March 2023 and will enter into force on 15 July 2023.
Until now, the matter has been regulated by Law no. 179/2017 “Provisions for the protection of the authors of reports of offences or irregularities of which they have become aware in the context of a public or private employment relationshipâ€, which had extended the obligation to establish reporting channels also to private sector legal entities having adopted an organisational model pursuant to Legislative Decree 231/2001.
The new legislation, in particular Article 3 (1) and (2), sets out different rules for different categories of entities which shall apply them: Read more
