The discipline on whistleblowing was introduced into the Italian legal system with the publication in the Official Gazette of Legislative Decree 24/2023 with which Italy transposed Directive (EU) 2019/1937 of the European Parliament and of the Council on the protection of persons who report violations of Union Law and violations of national regulatory provisions. The decree came into effect on March 30, 2023, and the provisions therein take effect on December 17, 2023.

The protection of whistleblowers imposes an obligation to set up reporting channels on companies that employed an average of at least 50 employees during the previous year or adopted the Organizational Model required by 231/2001.

One can report conduct, acts or omissions that harm the public interest or the integrity of the private company, in violation of one of the predicate offenses under Leg. 231/2001 or in violation of one of the EU regulations as specified in Annex 1 of Leg. n. 24 of 10/03/2023.

Legislative Decree 24/2003 provides a number of guarantees and protective measures for whistleblowers, in particular, the obligation of confidentiality, the prohibition of retaliation, of support measures for whistleblowers and facilitators, and limitations on liability.

UTECO CONTEC S.r.l. adopts the following whistleblowing reporting procedure.