After a long wait, the new Legislative Decree No. 24/2023, implementing the European Directive on whistleblowing, has finally been issued in Italy.

Before this decree, the specific legislation on whistleblowing only covered civil servants and employees in banks and financial institutions. In the private sector, the status of whistleblowers was governed within the peculiar framework of Legislative Decree No. 231/2001 regarding the criminal liability of entities, but only since 2017.