Whistleblowing: compliance program
Legislative Decree implementing EU Directive No. 1937/2019
- Approval of the Whistleblowing Directive Implementation DecreeOn March 15, 2023, Legislative Decree No. 24 of March 10, 2023 was published (in Official Gazette No. 63 of March 15, 2023), implementing EU Directive No. 1937/2019 on the protection of persons who report breaches of Union law – the so-called Whistleblowing Directive –.The purpose of the Directive is to regulate the protection of reporting persons within the European Union, with a view to ensuring their protection and harmonizing national regulations.
Compliance deadlines: For companies that have employed, in the last year, an average number of subordinate employees, with permanent or fixed-term employment contracts, exceeding 249 units, the compliance obligation expired on July 15 last. For companies that have employed, in the last year, an average number of subordinate employees, with permanent or fixed-term employment contracts, between 50 and up to 249, or have an Organizational Model pursuant to Legislative Decree 231/01, the obligation to establish an internal reporting channel takes effect from December 17, 2023.
- Sanctions
ANAC (National Anti-Corruption Authority) may impose administrative pecuniary sanctions:
- from Euro 10,000 to Euro 50,000 in case of ascertainment of (i) retaliation, (ii) reports that have been obstructed (including attempts), (iii) violation of the confidentiality obligation;
- from Euro 10,000 to Euro 50,000 in case (i) reporting channels have not been established, (ii) procedures for making and managing reports have not been adopted, or (iii) the adoption of such procedures is not compliant;
- from 500 to 2,500 euros, in case the criminal liability of the reporting person is ascertained for the crimes of defamation or slander.
Whistleblowing compliance program of Studio Picchi, Angelini & Associati
A – System Implementation
- Support in choosing the tool or identifying the alternative
- Drafting of documents necessary for managing the reporting channel (e.g. Reporting Procedure, Guidelines, Regulations)
- Support in managing communications with trade union representatives
- Documentation for the appointment of the managing body (e.g. Board of Directors minutes, appointment)
- Documentation for information/training to employees regarding the implementation of the internal channel
- Necessary privacy compliance (Privacy notices, register update)
- If adopted, support in modifications to the Organization and Management Model pursuant to Legislative Decree 231/01
B – System Management
- Management of reports received at the dedicated email address
- Annual report to the Board of Directors/Chief Executive Officer (mandatory)
C- Exclusions
- Impact assessment for aspects related to the use of the IT tool