Whistleblowing
Whistleblowing
In implementation of Directive (EU) 2019/1937, Legislative Decree No. 24 of March 10, 2023, was issued concerning "the protection of persons who report breaches of Union law and containing provisions regarding the protection of persons who report breaches of national legislative provisions." The decree applies to both public and private sector entities. With specific reference to the private sector, the legislation extends its scope to entities that have employed, in the past year, an average of at least fifty employees. It also applies—regardless of employee count—to entities operating in so-called sensitive sectors (financial services, products and markets, anti-money laundering and terrorist financing, transport safety, and environmental protection), and to those that have adopted organizational and management models pursuant to Legislative Decree 231/2001.
What can be reported
In general:
• Administrative, accounting, civil, or criminal offenses;
• Unlawful conduct relevant under Legislative Decree 231/2001, or violations of the organizational and management models provided therein;
• Offenses falling within the scope of EU or national acts relating to the following sectors: public procurement; financial services, products and markets; anti-money laundering and countering the financing of terrorism; product safety and compliance; transport safety; environmental protection; radiation protection and nuclear safety; food and feed safety, animal health and welfare; public health; consumer protection; privacy and personal data protection; network and information system security;
• Acts or omissions harming the financial interests of the European Union;
• Acts or omissions relating to the internal market;
• Acts or behavior that defeat the object or purpose of Union provisions;
• Unlawful conduct relevant under Legislative Decree 231/2001 or violations of the organizational and management models provided therein.
At the time of the report, the whistleblower must have reasonable and well-founded grounds to believe that the reported information is true and falls within the scope of the law.
What cannot be reported
The legislation clarifies that certain matters cannot be subject to whistleblowing. In particular, reports concerning personal interests of the whistleblower—such as individual employment relationships or interpersonal conflicts with superiors—are excluded from whistleblowing protections.
Who can report
• Employees and collaborators of LCI SRL;
• Freelancers and consultants providing services to LCI SRL;
• Volunteers and interns, paid or unpaid, working with LCI SRL;
• Shareholders (natural persons);
• Individuals with administrative, managerial, supervisory, control, or representative functions, even if exercised de facto.
These protections apply not only during the period of employment but also before and after the establishment of an employment or other legal relationship within the work context.
Identity protection and confidentiality of the whistleblower
• Unless expressly consented to, the identity of the whistleblower may not be disclosed to anyone other than those authorized to receive or follow up on the report. In any criminal proceedings resulting from the report, the identity of the whistleblower is protected in accordance with Article 329 of the Italian Code of Criminal Procedure. In any proceedings before the Court of Auditors, the identity of the whistleblower is protected until the end of the investigative phase;
• Protection extends not only to the whistleblower’s identity but also to any details in the report that may indirectly reveal their identity;
• Reports are exempt from public access under administrative transparency laws and general civic access rights;
• Confidentiality also extends to the identity of those involved or mentioned in the report until the conclusion of procedures initiated by the report, subject to the same protections granted to the whistleblower.
Protection from retaliation
• All forms of retaliation—actual, attempted, or threatened—against the whistleblower are prohibited if related to the report and resulting in or potentially causing unjust harm;
• Legislative Decree 24/2023 provides a broad, non-exhaustive list of prohibited retaliatory acts, including dismissal, demotion, reassignment, changes in workplace or duties, salary reduction, disciplinary sanctions, negative performance reviews or references, or other punitive measures (including fines).
How to report
Reporting channels
• Internal channel (priority method): via the secure web platform: https://lci.segnalazioni.info;
• External channel: through ANAC (the Italian Anti-Corruption Authority);
• Public disclosure: through the press, electronic media, or other communication methods reaching a broad audience.
Internal reporting channel
Whistleblowers must primarily use the internal reporting channel. Only under specific circumstances are external reporting or public disclosures permitted.
The designated recipient of internal reports is LCI SRL.
To facilitate the use of this important tool in preventing and addressing misconduct, LCI SRL provides a secure online platform accessible at: https://lci.segnalazioni.info.
For more information, please refer to the whistleblowing procedure adopted by LCI SRL (https://lci-srl.it/it/whistleblowing)
For personal data processing, refer to the dedicated Privacy Policy.
External reporting and public disclosure
As provided by law (Articles 6 and 15 of Legislative Decree No. 24/2023), the whistleblower may file an external report via the ANAC platform (accessible on the official ANAC website) or proceed with a public disclosure, while maintaining the right to protections under applicable law and internal procedures.
External reporting to ANAC is permitted only when:
• The internal reporting channel is not active;
• A prior internal report was made, but no follow-up occurred;
• The whistleblower has well-founded reasons to believe that an internal report would not be acted upon or would result in retaliation;
• The whistleblower believes the reported violation poses an imminent or evident threat to the public interest.
External reports to ANAC may concern:
• Violations of EU or national legislation in the following areas: public procurement; financial services, products and markets; anti-money laundering and counter-terrorism financing; product safety; transport safety; environmental protection; radiation and nuclear safety; food and feed safety and animal welfare; public health; consumer protection; privacy and personal data protection; cybersecurity;
• Acts or omissions that damage the financial interests of the European Union;
• Breaches affecting the EU internal market, including violations of competition and state aid rules, corporate tax laws, or mechanisms undermining the purpose of such laws;
• Acts or behavior that defeat the object or purpose of Union provisions in the above sectors.
To submit an external report, please consult the ANAC guidelines and use the official website:
https://www.anticorruzione.it/-/whistleblowing
Finally, under the conditions listed in Article 15 of the Whistleblowing Decree and published on ANAC’s website, whistleblowers may opt for public disclosure when:
• They have already submitted an internal and external report with no result;
• They reasonably believe the violation poses an imminent or clear threat to the public interest;
• They have reason to believe that an external report may lead to retaliation or be ineffective, such as in cases where evidence may be concealed or destroyed, or where there is reason to suspect collusion between the recipient of the report and the perpetrator of the violation.
