Whistleblowing must be instituted by private sector businesses by 17 December. Analysis of the new regulation, which, among obligations and protections, provides for the establishment and regulation of specific reporting procedures (internal, external channels and public disclosure), guaranteeing confidentiality and establishing a specific regime applicable in the event of retaliation. There is no doubt, therefore, the impact of this new reporting management method on the internal control system and on the organizational structures of companies, as well as on organizational models.
