The new whistleblowing rules were introduced into Italian law with the publication in the Official Gazette of Legislative Decree No. 24/2023, through which Italy transposed Directive (EU) 2019/1937 of the European Parliament and of the Council on the protection of persons who report breaches of Union law and violations of national legislation. The Decree entered into force on March 30, 2023, and its provisions have applied since July 15, 2023.
The protection of whistleblowers requires companies to establish reporting channels where, during the previous year, they employed an average of at least 50 employees or adopted the Organizational Model provided for by Legislative Decree No. 231/2001.
Legislative Decree No. 24/2023 provides a range of safeguards and protective measures for whistleblowers, including confidentiality obligations, a prohibition on retaliation, support measures for whistleblowers and facilitators, and limitations of liability.
For the full text of the legislation, please consult the Italian Official Gazette.
Please note that the law prohibits the organization from engaging in discriminatory or retaliatory conduct against whistleblowers.
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