The Guidelines provide for a practical guidance for employers required to comply with the rules on whistleblowing set forth by the newly introduced discipline by the Italian Legislator.

The document is divided into four sections which regulate with in-depth doctrinal insights: (i) the whistleblowing discipline's scope; (ii) the external reporting channel and the role of ANAC; (iii) the sanctions' regime; and (iv) the transitional provisions.

The instructions provided are clear and detailed and focus on:

• the criteria to individuate the entities subject to the discipline
• the measures aimed at granting effective protection against retaliation not only in favour of whistleblowers but also of facilitators (i.e. persons who assist a whistleblower in the reporting process, operating in the same working environment)
• the breaches falling within the whistleblowing discipline pursuant to Italian labour law
• the principles to which companies must refer when implementing their internal reporting channel
• the training that shall be provided to individuals assigned to manage the internal reporting channel
• the management of the anonymous reports (which constitutes a novelty under Italian law)
• privacy and data protection requirements to be accurately fulfilled to ensure the confidentiality of the identity of the person making the report, of the person involved, and of the persons in any event mentioned in the report, as well as the content of the report and the relevant documentation.

The...

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