Whistleblowing and Supervisory Board under D.Lgs. 231/2001

On Feb. 19, 2024, attorneys Federica Liparoti and Fabrizio Salmi were speakers at the free webinar organized by Avvocato360, entitled "Whistleblowing and Supervisory Board under D.Lgs. 231/2001."

With Legislative Decree No. 24/2023, our country transposed Directive (EU) 2019/1937 by reforming the area of whistleblowing, which thereby took on a much broader scope than the previous law. As of today, the obligation to activate a system for reporting violations of national and European Union law is extended not only to all public entities, but also to private entities that have employed an average of at least 50 employees with permanent or fixed-term employment contracts in the last year (regardless of the sector to which they belong), as well as those falling under the scope of European Union acts on financial services, products and markets, prevention of money laundering and financing of terrorism, transport safety and environmental protection, regardless of the number of employees employed.

Among the obligations under the whistleblowing regulations is to establish internal reporting channels within the company. Article 4, paragraph 2, of Legislative Decree No. 24/2023 provides that the management of such channels may be entrusted to a dedicated autonomous internal person or office with specifically trained personnel for this activity, or to an external entity, also autonomous and with specifically trained personnel. Under the 231 regulations, the supervisory body is a qualified entity necessarily a recipient of information flows, relating to the proper application of the 231 Model. The webinar aimed to delve into these aspects, highlighting in particular opportunities and critical issues related to entrusting the SB with the management of internal reporting channels under Legislative Decree No. 24/2023.

Organizer: Avvocato 360

Date: Feb. 19, 2024, 5:30 p.m. - 7:00 p.m.

Speakers:

Avv. Federica Liparoti, criminal defense lawyer admitted to the Milan Bar and PhD in Criminal Law
Avv. Fabrizio Salmi, owner of Studio Legale Salmi

👉 Presentation given by Avv. Liparoti

👉 Webinar recording

Legislative Decree on Whistleblowing: what are the main changes?

The link to the video interview given by Attorney Liparoti is provided:

👉 Interview with Attorney Liparoti

In recent years, the topic of whistleblowing has become increasingly important in the international legal landscape, especially following financial scandals and corruption cases that have highlighted the need for effective mechanisms for reporting wrongdoing within organizations. In this context, the European Union has promoted a specific directive, which has been transposed by member countries in different ways. Italy, with Legislative Decree No. 24 of 2023, introduced significant innovations in the whistleblowing discipline, strengthening the protection of whistleblowers and imposing new obligations on companies. This article explores the main features of the new legislation and its implications for the world of work in Italy.

Whistleblowing and its evolution in Italy

The term "whistleblowing" evokes the action of reporting irregularities and wrongdoing within a work context, acting similarly to a referee intervening during a match. In Italy, the discipline of whistleblowing has evolved significantly, starting with the Severino Law (190/2012) and ending with the recent Legislative Decree No. 24 of 2023. The latter represents a turning point, extending the scope and introducing more effective protection mechanisms for whistleblowers.

Who is involved and how

The new whistleblowing legislation applies to a wide range of entities, both in the public and private sectors, with a particular focus on companies employing more than 50 workers. In addition, specific business sectors, such as banking, investment and insurance, are subject to special requirements, regardless of the number of employees. Organizations that have adopted organization and management models in accordance with Legislative Decree 231/2001 are also within the scope of the law.

News and Obligations for Companies

The reform introduces high standards of protection for whistleblowers by obliging companies to establish dedicated channels for reporting wrongdoing. There is provision for the identification of a competent body to handle reports, as well as the adoption of detailed procedures for their review and analysis. These requirements place new burdens on companies to adjust their internal systems, including the possible revision of 231 models.

Implications and future challenges

The introduction of the new whistleblowing regulations raises important issues related to privacy, information security, and corporate culture. Companies are challenged to balance the need to protect whistleblowers with the need to ensure transparent and effective whistleblowing processes. The biggest challenge will be to create a work environment in which employees feel safe to report wrongdoing, thereby contributing to the fight against corruption and the promotion of greater organizational integrity.