On July 12, 2023 the Italian Anti-Bribery Authority (“ANAC”) has issued the much awaited “Guidelines on the Protection of Persons Reporting Violations of Italian and European Law” (the “Guidelines”).

The Guidelines, inter alia, indicate who the recipients of whistleblowing reports may be. The reports may be handled, alternatively, by:

1. an internal person within the administration/body; or
2. an internal office within the administration/body with dedicated staff, even if not exclusively; or
3. an external person.

With regard to private entities, ANAC requires that the person or office entrusted with the task to manage the reporting channel has autonomy, which, in the opinion of ANAC, is to be interpreted as impartiality and independence.

Furthermore, ANAC leaves certain room to identify such person or offices depending on circumstances. In fact, the Guidelines set forth that “for private entities, the choice of the entity to be entrusted with the role of the whistleblowing management is left to the organizational autonomy of each entity, in consideration of the requirements related to the size, the nature of the activity carried out and the actual organizational reality. [..] This role, purely by way of example, may be entrusted, inter alia, to the internal audit bodies, to the Supervisory Board provided for by the rules of Legislative Decree No. 231/2001, and to the ethics committees.”, thus confirming that the Supervisory Body can act as recipient of the reports.