Internal whistleblowing e società di capitali: competenze e responsabilità di organi ed esponenti apicali

The transposition of Directive (EU) 2019/1937, on the protection of persons who report breaches of Union law, involves significant issues for the governance of the Italian Limited Companies. The a. examines the matter and proposes criteria which can be useful for the interpretation of the Directive and its effective and efficient implementation. The thesis is that internal whistleblowing mechanisms should be implemented strictly complying with the mandatory characteristics of the different types of limited companies and should be commensurate with the nature of the activities, the size of the entities and the level of risks to the public interest.