Whistleblowing is the process by which an individual, usually an employee of an organisation, reports information about illegal, immoral or unethical practices within the organisation. Today many companies adopt whistleblowing software and anonymous reporting platforms to provide whistleblower protection solutions and comply with the law.
These systems also provide whistleblowing compliance services and support the correct implementation of a whistleblowing system, which is essential for tackling fraud, corruption and abuse.
The whistleblower acts in good faith to promote transparency, ethics and accountability, even though they may face personal risks such as retaliation or discrimination.
Many jurisdictions provide legal protection to encourage the reporting of wrongdoing of public interest.
In Italy, as in the rest of the EU, having a reporting channel is a legal obligation for specific private and public organisations.
Meaning of whistleblowing
The English term whistleblowing comes from the expression "to blow the whistle", literally blowing a whistle: it recalls the referee or police officer signalling an infringement. The meaning of whistleblowing is therefore "reporting wrongdoing": the disclosure, by someone who has learned of it in a work-related context, of breaches of law or misconduct that harm the public interest or the integrity of the organisation.
The person who blows the whistle is the whistleblower; the EU Directive calls them the "reporting person" and Italian law uses the term "segnalante". It is pronounced roughly "WIS-ul-bloh-ing".
Who is the whistleblower?
The whistleblower is the person who makes the report, also called the "reporting person". Under the EU Directive and Italian Legislative Decree 24/2023, a whistleblower can be not only an employee but also:
- self-employed workers, contractors and freelancers;
- volunteers and trainees, including unpaid ones;
- shareholders and people with administrative, management or supervisory roles;
- job applicants, workers on probation and former employees, if the information was acquired during the relationship.
The whistleblower is protected by the duty of confidentiality regarding their identity and by the ban on retaliation (dismissal, demotion, transfers, discrimination). The same protections extend to so-called "facilitators", colleagues and relatives of the whistleblower.
What is Italy's whistleblowing decree and who must comply?
Italy's whistleblowing decree (Legislative Decree 24/2023), which implements the EU Directive, sets the rules for reporting wrongdoing in the public and private sectors; ANAC, the National Anti-Corruption Authority, issues the guidelines for applying it. ANAC plays a key role in preventing and fighting corruption.
The decree sets requirements for internal reporting systems, supported by whistleblowing compliance services, and guarantees specific protections for those who report wrongdoing.
The aim is to promote transparency, accountability and integrity, encouraging employees to use secure channels to report misconduct.
It is essential that the systems comply with current rules, ensuring the confidentiality and protection of whistleblowers through internal report management tools.
Which organisations must have a whistleblowing channel in Italy?
- Companies with at least 50 employees on average in the last year.
- Companies that have adopted an Organisation, Management and Control Model (MOG) under Legislative Decree 231/2001.
- All public administrations, as defined by art. 1(2) of Legislative Decree 165/2001.
- Publicly controlled companies.
- Public service concession holders.
- Public economic entities.
- Companies in sensitive sectors, even with fewer than 50 employees.
What are the sensitive sectors?
- Consumer and investor protection: especially in the EU financial services and capital markets.
- Financial services.
- Protection in the following sectors:
- Banking.
- Credit.
- Investment.
- Insurance and reinsurance.
- Occupational pensions or personal pension products.
- Securities and investment funds.
- Payment services and activities subject to mutual recognition (Annex I to Directive 2013/36/EU).
- Transport safety and environmental protection.
What are the benefits of whistleblowing?
Implementing whistleblowing in a company offers many benefits:
- Less corruption and fewer illegal practices:
Thanks to advanced systems such as whistleblowing software and anonymous reporting platforms, employees can report wrongdoing safely. - Greater transparency and integrity:
A transparent company culture strengthens the trust of employees, managers and stakeholders. - Prevention of financial losses:
Timely reports allow quick action, reducing the risk of fraud and embezzlement. - Savings on legal costs and penalties:
Identifying wrongdoing early reduces the risk of costly disputes and fines. - A better working climate:
An ethical, transparent workplace boosts employee morale and satisfaction. - Regulatory compliance:
Adopting a whistleblowing system helps the company meet its legal and regulatory obligations.
The difference between internal and external whistleblowing
Whistleblowing is classified by communication channel: internal or external to the organisation.
The main difference lies in who receives the report and the mechanism used.
Internal whistleblowing
Reports made within the organisation follow dedicated channels, such as internal report management tools.
This approach includes:
- Reporting to a direct superior or manager:
Internal communication that allows the problem to be handled quickly. - Using dedicated internal channels:
Anonymous mailboxes or specific online systems.
External whistleblowing
Reports to external parties (regulators, the media or NGOs) are used when internal channels do not provide the necessary attention.
ANAC's role in whistleblowing
In Italy, ANAC (the National Anti-Corruption Authority) manages the external reporting channel, which whistleblowers can use when the internal channel is not active or not compliant, when an internal report has not been followed up, or when they fear retaliation. Other EU countries have their own competent authorities. ANAC also:
- has published the whistleblowing guidelines on procedures for submitting and handling reports;
- receives notifications of retaliation suffered by whistleblowers;
- imposes administrative fines of €10,000 to €50,000 on those who fail to set up the channel, do not manage it correctly, obstruct reporting or breach confidentiality.
The internal channel must guarantee confidentiality (preferably through encryption), give acknowledgement of receipt within 7 days and feedback within 3 months.
Whistleblowing in Italy: Legislative Decree 24/2023 and ANAC
In Italy the subject is governed by Legislative Decree 24/2023, which implemented the European Directive on the protection of persons who report breaches. The decree establishes who can report, which channels must be made available and what protections the whistleblower is entitled to. ANAC manages the external reporting channel, adopts the implementing guidelines and can penalise those who fail to meet their obligations.
Who must set up a channel in the private sector
Legislative Decree 24/2023 requires an internal reporting channel for:
- private entities that employed an average of at least 50 employees in the last year;
- entities that have adopted a 231 organisational model, even with fewer than 50 employees;
- entities operating in certain sensitive sectors (for example financial services, transport safety, environmental protection);
- public administrations.
General information only, not legal advice: check your situation with a professional.
Anonymous reporting: how it works
Whistleblowers can choose not to reveal their identity, if the channel allows it. Detailed anonymous reports are handled like other reports. If the whistleblower is later identified and suffers retaliation, they enjoy the protections provided by law. A good channel lets you communicate with an anonymous whistleblower, for example to ask for more information, without ever knowing their name.
How to report: internal channel and external ANAC channel
The ordinary route is the organisation's internal channel, in writing or orally, which must give acknowledgement of receipt within 7 days and feedback within 3 months. ANAC's external channel can be used, among other things, when the internal channel is not active or not compliant, when the internal report has not been followed up or when there is a fear that it could lead to retaliation.
Technology solutions and advanced tools for whistleblowing
For an effective implementation of a whistleblowing system, companies are investing in:
- Whistleblowing software: digital solutions for handling reports securely.
- Anonymous reporting platform: guarantees the whistleblower's anonymity.
- Internal report management tools: dashboards and monitoring systems to track every report.
These technologies support secure and effective handling, improving transparency and ensuring regulatory compliance.
Consulting and training for whistleblowing programmes
Besides technology solutions, companies can draw on specialist support through:
- Whistleblowing programme consulting: support in designing and implementing internal reporting channels.
- Legal advice on whistleblowing policies: help ensuring compliance with the rules and protecting whistleblowers.
- Whistleblowing training services for companies: courses and workshops to raise awareness and train employees.
These measures help build a responsible company culture focused on ethics and transparency.
F.A.Q. - Frequently asked questions
What does whistleblowing mean?
Whistleblowing means reporting wrongdoing: the disclosure, by someone who becomes aware of it in a work-related context, of breaches of law or misconduct that harm the public interest or the integrity of the organisation.
What is the Italian word for whistleblower?
In Italian, a whistleblower is called a 'segnalante': the person who reports wrongdoing they have become aware of in their work-related context. The English term comes from 'to blow the whistle'.
Who is required to set up the channel?
In Italy, Legislative Decree 24/2023 (implementing Directive (EU) 2019/1937) requires an internal reporting channel for: private entities that employed an average of at least 50 employees in the last year; entities that have adopted a 231 organisational model, even with fewer than 50 employees; entities operating in certain sensitive sectors (for example financial services, transport safety, environmental protection); and public administrations.
What happens if you report to ANAC?
ANAC, Italy's National Anti-Corruption Authority, receives the report through its external channel, acknowledges receipt to the whistleblower within 7 days, carries out the necessary checks and provides feedback within 3 months, guaranteeing the confidentiality of the whistleblower's identity.
Can a report be anonymous?
Yes, if the channel allows it. Detailed anonymous reports are handled like other reports and, if the whistleblower is later identified and suffers retaliation, they enjoy the protections provided by law (in Italy, Legislative Decree 24/2023).
Thorsoft provides companies with a secure, anonymous whistleblowing reporting channel compliant with the EU Directive and Italian Legislative Decree 24/2023.
Want to set up a whistleblowing channel in your company simply and compliantly?