When and how to apply the reporting channel in the company

The main function of the whistleblowing channel is to promote transparency and fight corruption. Offering a secure and confidential mechanism through which employees, collaborators and third parties can report possible legal violations, unethical behavior or internal breaches.

We explain when and how to apply this key tool for companies.

Within the Spanish legal framework, Law 2/2023, of February 20, regulates the obligation to implement internal reporting channels, in transposition of EU Directive 2019/1937.

Who is it addressed to?

This regulation is mandatory from December 1, 2023 for all companies with 50 or more employees, also for those operating in regulated sectors (such as finance) and for public entities.

This rule establishes clear requirements on the operation of the channel, guaranteeing the confidentiality of the informant, the prohibition of retaliation and the possibility of submitting complaints anonymously.

Operation

Organizations can opt for different reporting channel formats, which can be internal or external, digital or physical, and anonymous or confidential, as long as they meet legal requirements and ensure rigorous treatment of the information: secure digital platforms, physical mailboxes or specialized external services.

What is essential is that the channel is accessible, confidential and managed by impartial staff. To meet legal standards, it is necessary to establish clear internal procedures for the receipt, processing and investigation of complaints, as well as provide adequate training and communication to staff on its use and purpose.

Sanctions

Failure to comply with this legal obligation can result in financial penalties, which can be up to one million euros in serious cases, in addition to reputational damage and the risk of losing public contracts. There may also be legal consequences if internal violations are not addressed.

Advantages

Beyond regulatory compliance, the whistleblowing channel should be understood as a strategic tool to prevent risks, strengthen internal governance and build trust among all stakeholders. When managed properly, it promotes a safer, fairer and more responsible work environment, in which workers feel protected when expressing their concerns. Implementing it correctly is a sign of commitment to ethics and corporate responsibility.

If you need more information, do not hesitate to contact DATA AND SERVICES.