Published in the Official Gazette No. 63 of 15 March 2023, Legislative Decree No. 24 of 10 March 2023 implements Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law, and lays down provisions concerning the protection of persons reporting violations of national legal provisions.
The Decree establishes a regulatory framework for the protection of whistleblowers, namely individuals who report breaches of national or European Union law that are detrimental to the public interest or to the integrity of public administration or private entities, and which they have become aware of in the context of a public or private working relationship.
The protection regime applies to all individuals who report violations acquired within their working context, including employees and collaborators, both employed and self-employed workers, freelancers, as well as other categories such as volunteers and trainees, including unpaid ones, shareholders, and persons performing administrative, managerial, supervisory, control or representative functions. Furthermore, protective measures also extend to so-called “facilitators”, as well as colleagues, relatives, or individuals maintaining a stable personal relationship with the reporting person.
Among its binding provisions, the Directive provides that protection shall also be granted where reports or disclosures subsequently prove to be unfounded, provided that the reporting person had reasonable grounds to believe that the reported violations were true. However, such protection shall not apply where unfounded reports are made with intent or gross negligence.
Legislative Decree No. 24 of 10 March 2023 is intended to strengthen the principles of transparency and accountability in reporting, by extending its scope of application to private companies with an average of more than 50 employees.
The Decree also introduces new requirements concerning reporting channels. The companies concerned are required to establish internal reporting channels capable of ensuring the highest level of confidentiality.
In compliance with Legislative Decree No. 24 of 10 March 2023, ITAP S.p.A. hereby makes available on this page its current internal procedure, together with the relevant annexes and information notices.
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