Whistleblowing

The Whistleblowing Decree (Legislative Decree No. 24 of 2023), in implementation of the EU Directive 2019/1937, revises the previous national regulations on reporting crimes and irregularities and provides a strengthened protection regime for individuals who report improper conduct that they become aware of in the context of their work.

The Decree aims to promote the reporting of violations of national or European Union regulations that harm the public interest or the integrity of the public administration or private entities, while increasing the level of protection afforded to whistleblowers if the necessary conditions are met.

Strengthening protection for reports of such violations is based primarily on imposing specific rules on entities regarding reporting procedures and establishing treatment in the case of retaliation.

Consistent with its values, Andersen encourages the reporting of inappropriate and unlawful behavior. Beyond regulatory requirements, the Firm protects bona fide Whistleblowers and provides them with maximum protection.