Glossary
Decreto Legislativo 24/2023
The Italian transposition of EU Directive 2019/1937, in force since 17 December 2023 for all in-scope employers. It applies to private employers with 50 or more employees and to public-sector entities of any size. ANAC is the competent external authority and issues sanctions of €10,000 to €50,000 for retaliation or breach of confidentiality. Anonymous reporting is permitted.
Full definition
Decreto Legislativo 10 marzo 2023, n. 24 transposed EU Directive 2019/1937 into Italian law. It applies to private-sector employers with 50+ employees and to public-sector entities of any size. Internal reporting channels became mandatory for employers with 50-249 employees from 17 December 2023; the largest had to comply from 15 July 2023. The Italian Anti-Corruption Authority ANAC (Autorità Nazionale Anticorruzione) is the competent external authority. ANAC issues sanctions of €10,000 to €50,000 for retaliation, breach of confidentiality, or failure to handle a report under Article 21. Failing to establish a channel at all attracts €10,000 to €50,000. The decree explicitly protects reporters of breaches of Italian law that affect financial interests of the EU, internal market, public procurement, transport, environment, public health, consumer protection, network and information security, and competition. Anonymous reporting is permitted but only confers protection if the reporter is subsequently identified and retaliated against. Reports may be made orally or in writing; oral reports must be transcribed (the reporter must verify and sign the transcript) and a face-to-face meeting must be offered on request within a reasonable time. Confidentiality breach can also trigger civil liability and disciplinary action.
Related terms
- National Transposition The national law that each EU member state enacts to implement EU Directive 2019/1937 domestically. A directive is not directly applicable: each state must pass its own law. States may exceed the minimum requirements (Spain set a €1m fine ceiling) but may not fall below them. All 27 member states had transposed Directive 2019/1937 by 2026.
- Competent Authority A national body designated to receive whistleblower reports directly from reporters, bypassing the employer. Each EU member state designates one or more competent authorities under EU Directive 2019/1937 Article 11. Examples: Germany's Bundesamt für Justiz, France's Défenseur des droits, Italy's ANAC, Spain's AAI, and the Netherlands' Huis voor Klokkenluiders.
- Anonymous Reporting A report submitted without revealing the reporter's identity to the organisation. EU Directive 2019/1937 Article 6(2) leaves the obligation to accept anonymous reports to member-state discretion, and most EU countries (Germany, France, Italy, Spain, the Netherlands) permit it. Anonymous reports that lead to a finding of breach trigger the same protections as named reports.