Pursuant to Directive (EU) 2019/1937, Legislative Decree No. 24 of 10 March 2023 was enacted, governing the protection of persons who report breaches of European Union law and of national legislative provisions (so-called whistleblowing).

In accordance with the above-mentioned decree, any employee of a private entity, as well as any collaborator, consultant or third party who, in any capacity, performs activities for or on behalf of the entity and becomes aware of alleged unlawful activities, conduct relevant under Legislative Decree No. 231/2001, or violations of the Company’s Organisation, Management and Control Model, committed by other employees or persons connected with the Company, may submit a report in accordance with the procedures provided for by applicable law.

Legislative Decree No. 24/2023 has also introduced, for private entities falling within its scope of application, the obligation to establish internal reporting channels designed to ensure:

• the confidentiality of the identity of the reporting person and of the persons involved;
• protection of the reporting person against any form of retaliation;
• the diligent, impartial and timely handling of the reports received.