After several postponements, the EU Whistleblowing Directive 2019/1937 (“Directive”) was transposed in Italy by Legislative Decree 24/2023 (“Decree”). The Decree, after a delay in the implementation from December 2021, which entailed the opening of an infringement procedure against Italy, introduces various amendments to legislation applicable to legal entities in the private sector. The Decree, furthermore, has partially extended the scope of measures provided by the Directive. As detailed below, the Decree has a significant impact for the companies. Decree’s Purpose The Decree is aiming to regulate, on the basis of the provisions of the Directive, the protection of so-called whistleblowers, i.e. persons who report breaches of national or EU law affecting the public interest or the integrity of public administration or of a private entity, of which they have become aware in a work-related context in a public or private entity. Unlike the Directive, the Decree’s material scope is not limited to reports of breaches of UE law in specific areas. Indeed, the Decree also provides for the possibility (at least within public entities) to report breaches of domestic law that may harm the public interest or the entity’s integrity. Scope The Decree extended the personal scope compared to that set ou...