Protection of persons who report regulatory infringements and the fight against corruption




  • It is mandatory for companies with 50 or more employees and for those with fewer employees that operate in the financial, transport or environmental sectors.
  • Failure to comply with the obligation to implement a “Whistleblowing Channel” is sanctioned by fines of up to Eur 1,000,000.
  • It is not possible to use an e-mail address as a “Whistleblowing Channel”.


For more information, download our RSM Alert.


RSM Alert