After the approval of Law 2/2023, companies with 50 or more workers must have an information channel through which employees and third parties can report or report violations by companies. The approval of the law reinforces the tools to fight against corruption, allowing within the organizations and through this channel, offenses that affect the financial interests of the Union or the internal market and serious or very serious criminal and administrative offenses to emerge. serious, thus facilitating the adoption of corrective measures.
The law broadly describes the protected persons: employees, candidates, former employees, shareholders, members of the governing body, directors and people who work for contractors, subcontractors and suppliers and also provides for a range of prohibited retaliation that can only be adopted if they are motivated and unrelated to the condition of informant. The communication of other types of infractions or those that are communicated by other means is excluded from protection.
The administrative body is obliged to implement an internal information system, which guarantees the confidentiality of the informant and of any third party mentioned in the communication, the confidentiality of the actions carried out in the management, processing and investigation of the communication, as well as data protection, preventing access to unauthorized personnel. The complaints channel, along with the general operating principles of the system, must be accessible and identifiable through the company’s website.
The figure of the head of the system, person or collegiate body, who will manage and process the complaints, is foreseen. Appointed by the administrative body, he must have managerial rank, exercise his functions with autonomy and independence and have sufficient material and human resources.
Communications may be submitted in writing, verbally or anonymously. In 7 days, the company must issue an acknowledgment of receipt and complete the investigation in a maximum of 3 months, except in cases of special complexity. The companies must send the information to the Public Prosecutor’s Office immediately when the facts could constituting an offense.
Companies with 250 or more workers must adapt before March 13 and those with between 50 and 249 workers before December 1. Failure to have a system that meets the requirements of the law within said period will be considered a very serious infraction, with penalties of one million euros for legal entities and 300,000 euros for natural persons (members of the administrative body).
Despite the fact that large companies usually already have complaint channels, this law requires a review and adaptation of the entire system and procedures.
