The discipline introduced by Legislative Decree 10 March 2023 n. 24 significantly extends the scope of application of the previous legislation on whistleblowing. Among the innovations introduced, the provision of mandatory nature of the legislation itself is of particular importance, not only for subjects operating in the public sector, but also for all private companies that meet a series of requirements. The Legislative Decree in question provides, in addition to further forms of protection for the person making a report, a series of obligations for the entity. Pursuant to art. 24 of the aforementioned Legislative Decree 24/2023, the deadline for complying with the provisions of the new regulation is:
- a) on 15 July 2023 for public sector companies, as well as private sector companies that employed more than 250 subordinate workers with permanent or fixed-term employment contracts during the last year;
- b) 17 December 2023 only for private sector companies which, employed fewer than 250 employees in the last year.