1.0De Luca & Partnershttps://www.delucapartners.it/en/Melismelishttps://www.delucapartners.it/en/author/admin/rich600338<blockquote class="wp-embedded-content" data-secret="PwqZXIZQVq"><a href="https://www.delucapartners.it/en/insights/whistleblowing-obblighi-in-capo-alle-imprese/">Whistleblowing: companies’ obligations  </a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.delucapartners.it/en/insights/whistleblowing-obblighi-in-capo-alle-imprese/embed/#?secret=PwqZXIZQVq" width="600" height="338" title="“Whistleblowing: companies’ obligations  ” — De Luca & Partners" data-secret="PwqZXIZQVq" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.delucapartners.it/wp-includes/js/wp-embed.min.js </script> https://www.delucapartners.it/wp-content/uploads/2026/02/Whistleblowing-shutterstock_1963693501-7.jpg1200797Italian Legislative Decree no. 24/2023, which implements Directive (EU) 1937/2019 and introduces the new legal framework on whistleblowing has come into effect. Laws on whistleblowing have already been in force for some years in companies required to implement the 231 Models and detailed and specific provisions on procedure and sanctions now apply to all companies. […]