LEGISLATIVE UPDATE | Legislative Decree no. 24/2023
Legislative Decree no. 24 was published on 15 March 2023, implementing Directive (EU) 2019/1937 and replacing Italy’s narrower whistleblowing rules.
The decree applies to a broad range of public and private entities. It regulates internal and external reporting channels, confidentiality, acknowledgement and feedback, record retention and protection against retaliation. Its application was phased according to employer size and category.
A global hotline does not automatically solve the Italian requirements. Reports may be routed outside the entity, translated or accessed by several functions, while local employees and unions need accurate information about who handles the case and how rights are protected.
Employers should map the reporting path, restrict access, train case handlers and separate investigative findings from later employment decisions. Any adverse measure involving a reporter should receive an independent anti-retaliation review and a clear evidential record.