Whistleblowing

What is whistleblowing

Whistleblowing allows workers, employees, consultants, suppliers and other individuals operating within an organisation to report, confidentially and with protection, violations of legal provisions or unlawful conduct they become aware of in a work-related context. The aim is to strengthen the enforcement of EU law and policy in specific areas by establishing common minimum standards to ensure a high level of protection for people who report breaches of European Union law.

Legal references

The rules on whistleblowing are based on EU Directive 2019/1937 of the European Parliament and of the Council of 23 October 2019. In Italy, the Directive was transposed through Legislative Decree 24/2023.

These documents can be found at the following links:
https://eur-lex.europa.eu/legal-content/IT/TXT/PDF/?uri=CELEX:32019L1937

https://www.gazzettaufficiale.it/eli/id/2023/03/15/23G00032/sg

Which violations can be reported

The Directive aims to protect reports of violations that affect the public interest or the application of EU law. Article 2 and the Annex specify the scope, which covers:

a) violations falling within the scope of EU acts in the following areas:
(i) public procurement;
(ii) financial services, products and markets, and prevention of money laundering and terrorist financing;
(iii) product safety and compliance;
(iv) transport safety;
(v) environmental protection;
(vi) radiation protection and nuclear safety;
(vii) food and feed safety, animal health and welfare;
(viii) public health;
(ix) consumer protection;
(x) protection of privacy and personal data, and security of network and information systems;

b) violations affecting the Union’s financial interests as referred to in Article 325 TFEU and further specified in relevant EU measures;

c) violations relating to the internal market, as referred to in Article 26(2) TFEU, including violations of EU competition and state aid rules, as well as violations relating to the internal market in connection with acts that infringe corporate tax rules or arrangements aimed at obtaining a tax advantage that defeats the object or purpose of the applicable corporate tax law.

Reports must concern specific, factual circumstances that the reporting person became aware of in their work-related context.

What does not fall within whistleblowing

Complaints or requests concerning solely the reporting person’s personal interest and their individual employment relationship (for example, pay, leave, job classification, individual performance reviews or disputes with a line manager) cannot be handled through the whistleblowing channel.

Matters that fall outside the scope of whistleblowing should be addressed through normal company channels (managers, HR department, administration, etc.).

Who can report

Anyone who becomes aware, in a work-related context, of possible regulatory violations can file a report: employees, collaborators, consultants, suppliers, customers, interns, and trainees.

Protection of the reporting person

The law provides specific safeguards for those who report in good faith.

Confidentiality of identity

The identity of the reporting person and any information that could reveal it are protected and may only be known to those authorized to handle the report.

Prohibition of retaliation and protection from disciplinary consequences

A person who reports in good faith cannot be sanctioned, discriminated against, or penalised for reporting a suspected violation, even if the reported violation is not subsequently confirmed, provided the report was made on reasonable grounds to believe the information communicated was true.

Obligation of good faith

These protections apply to reports made in good faith and based on reasonable grounds. Reports made with malicious intent — that is, when the reporting person knows the information is false — are not protected. In such cases, the penalties provided for by law may apply.

ICONS’ whistleblowing system

Fondazione ICONS has set up a “Whistleblowing” IT system, available to anyone who wishes to report relevant situations. The system fully complies with whistleblowing regulations.

For operating instructions, video tutorials provided by the system provider, in line with the activated configuration, are available at the following link: https://assistenza.mygovernance.it/portal/it/kb/my-whistleblowing

How to access it and how it works

Access the link: https://private.mygovernance.it/whistleblowing/fondazione-icons/55146

  1. The system received the report, and the officer responsible acknowledges receipt within 7 days. If the report does not fall within the competence of the internal channel, the whistleblower is informed and directed to the appropriate channel.
  2. The designated officers assess the admissibility of the report and, if necessary, launch an internal investigation. Additional documentation or clarification may be requested through the portal’s secure channel.
  3. Within 3 months of the acknowledgment of receipt, the whistleblower receives feedback on the measures taken or the reasons why no measures were taken.

The system allows reports to be made anonymously. In any case, even if a whistleblower provides their personal details, their identity is protected by encryption protocols and is never disclosed without their consent.

The identity of the whistleblower is never revealed without their consent, except in cases provided for by current legislation. The people designated to handle reports are:

  • Gloria Giovannico – HR Officer
  • Elena Gaboardi – Chief Operating Officer
  • Sofia Finzi – HoU

The reporting person may make an external report to ANAC (the National Anti-Corruption Authority) in the cases provided for by Legislative Decree 24/2023, including the absence or ineffectiveness of the internal channel, the risk of retaliation, or an imminent danger to the public interest.

Last updated: 28 July 2026