Note in tema di Whistleblowing
Abstract
Whistleblowing has the purpose of supporting the reporting of activities
considered illegal or otherwise incorrect, and has as a prerequisite the
protection of the reporters; this, in the public sector, facilitates the
reporting of the conduct of passive corruption, as well as the misuse of public
funds, fraud and other forms of corruption. In the private sector, it facilitates
the reporting of active corruption and other offenses committed in the
corporate area; it also helps to prevent and detect corruption in commercial
transactions. The work, after analyzing the experiences of other countries,
focuses on discipline and proposals at the supranational level, particularly
examining the proposal for a European Union Directive published on 23 April
2018. Finally, the domestic context is examined, with particular reference to
the provisions recently introduced by the 179/2017 law.
References
- BORSARI R. – FALAVIGNA F., Whistleblowing, obbligo di segreto e “giusta causa” di rivelazione, in La responsabilità amministrativa delle società e degli enti, Plenum, Torino, 2/2018.
- FORTUNATO S., Il whistleblowing nella prospettiva del sistemi di controllo interno, in Rivista dei Dottori Commercialisti, Giuffrè Editore, Milano, 3/2017.
- GELMINI L., Piani contro la corruzione, modelli organizzativi e whistleblowing. L’esperienza italiana, Universitas Studiorum, Mantova, 2018.
- G20 ANTI-CORRUPTION ACTION PLAN, Protection of whistleblowers, Study on whistleblower protection framework, compendium of best practices and guiding principles for legislation, in www.oecd.org, 2011.
- M. PANSARELLA, Problematiche giuridiche ed organizzative del whistleblowing nei Modelli 231, in La responsabilità amministrativa delle società e degli enti, Plenum, Torino, 1/2018.
- TRANSPARENCY INTERNATIONAL, International Principles for whistleblower legislation, 2013; A best practice guide for whistleblowing legislation, in www.transparency.org, 2018.
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