Italy has finally implemented the EU Whistleblowing Directive now requiring companies to set up effective reporting channels, protect whistleblowers from retaliation, and duly investigate reported concerns. By promoting practices of business ethics and further discouraging misconducts, this move will help fostering a more responsible business environment in Italy.
Introduction
The Italian government enacted Legislative Decree no. 24/2023 (the Italian Whistleblowing Legislation) implementing EU Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (the EU Whistleblowing Directive). The Italian Whistleblowing Legislation aims at protecting those who report violations of EU law and expanding the scope of the EU Whistleblowing Directive breaches of national legislation.
The Italian Whistleblowing Legislation adds up to certain whistleblowing provisions already existing in specific sectors (e.g., for the reporting of infringements to financial services regulations, anti-money laundering provisions, etc.) while also preserving the current regulation concerning the protection of classified information and professional, medical and judicial secret.
The most significant innovation is the expansion of the scope of application of whistleblowing obligations previously limited to the public sector and to private entities already adopting an organizational model (231 Model) under Legislative Decree no. 231/2001 (Law 231) on corporate quasi-criminal...
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