Legislative Decree No. 24 of 10 March 2023 introduce 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 (whistleblowing).

The advice service on the application of this decree is designed to help organisations and public bodies understand and implement the measures necessary to comply with the requirements of the legislation.

Objectives

1. To understand Legislative Decree No. 24 of 10 March 2023: Providing a clear understanding of the provisions of the decree and their impact on business activities.
2. To implement Whistleblowing Systems: Helping organizations develop and implement internal procedures for handling whistleblowing.
3. To protect Whistleblowers: Ensuring that the rights of whistleblowers are protected in accordance with the legislation..
4. Regulatory Compliance: Ensuring that the organisation complies with the requirements of the decree, avoiding sanctions and protecting the company’s reputation.
5. Promoting a Culture of Integrity: Fostering an ethical and transparent working environment.

Modalities

1. Preliminary Analysis:
   • Assessment of current whistleblowing management practices within the organisation.
   • Identification of areas of non-compliance with the legislative decree.
2. Development of Policies and Procedures:
   • Drafting of whistleblowing policies that comply with regulatory requirements.
   • Development of procedures for handling whistleblowing, ensuring confidentiality and protection of whistleblowers (Regulation, Privacy Policy and Data Protection Impact Assessment – DPIA)
3. Implementation of Whistleblowing Systems:
   • Advise on the selection and implementation of secure and accessible reporting channels, such as dedicated telephone lines, web portals, or email addresses.
   • Ensure that reporting channels are easily accessible to all relevant employees and third parties.
4. Training and Awareness-raising:
   • Design and implement training programmes for employees and management on the rights and protections afforded to whistleblowers.
   • Awareness-raising campaigns to promote the importance of whistleblowing and ensure that employees know how to use reporting channels.
5. Whistleblowing management:
   • Defining processes for receiving, assessing and investigating reports.
   • Ensure that investigations are conducted in an impartial manner and that corrective actions are implemented when necessary.
6. Monitoring and Review:
   • Implementation of mechanisms to monitor the effectiveness of whistleblowing policies and procedures.
   • Periodic review of policies and procedures to ensure they remain compliant with regulatory requirements and reflect best practice

Benefits

• Regulatory Compliance: Ensure that the organisation complies with the requirements of Legislative Decree No. 24 of 10 March 2023, reducing the risk of sanctions.
• Whistleblower Protection: Ensure that the rights of whistleblowers are protected, promoting a safe and transparent working environment.
• Improving Governance: Strengthen corporate governance through the adoption of good whistleblowing practices.
• Risk Reduction: Identify and mitigate potential legal and reputational risks associated with the mishandling of reports.
• Promoting Corporate Ethics: Promoting a corporate culture of integrity and transparency by encouraging employees to report illegal or unethical behaviour.

Tools used

• Reporting Software: Tools for secure management of reports, ensuring confidentiality and accessibility.
• Documentation: Procedures and logs for handling whistleblowing (Regulation, Privacy Policy and Data Protection Impact Assessment – DPIA).
• Training Platforms: Online tools and teaching materials for employee training and awareness-raising.
• Monitoring Dashboard: Tools to monitor the effectiveness of reporting policies and check compliance.

Final Considerations

365TRUST’s advisory service on the implementation of Legislative Decree No 24 of 10 March 2023 is essential for organisations and public bodies wishing to comply with whistleblowing legislation and promote an ethical and transparent working environment. Through targeted advice and the implementation of effective whistleblowing systems, organisations can protect the rights of whistleblowers, improve their governance and reduce legal and reputational risks.