New ANAC Guidelines: checklist and requirements for whistleblowing in companies

The initiative aims to overcome the logic of mere bureaucratic compliance, elevating reporting to a strategic value for corporate transparency and integrity.

With the new Guidelines, ANAC emphasises internal reporting channels as a priority tool for bringing violations to light. The establishment and structured management of internal channels is not simply a regulatory requirement, but a fundamental strategic tool for identifying and resolving critical issues in a timely manner, preventing them from escalating.

In this context, a key step is the obligation to consult trade unions in advance, which is a prerequisite for activating the channels. However, ANAC clarifies that this is purely an informative requirement and not a negotiation: the company must explain how its whistleblowing system will work, who will manage it and how staff will be trained, but it is not required to reach an agreement or obtain binding consent. Although decision-making power remains firmly in the hands of the company, this step should not be underestimated: failure to comply with this consultation phase exposes the entity to financial penalties, as it is an essential requirement for the system's compliance.

As regards operating procedures, reports may be submitted in writing or orally, leaving the organisation free to choose the most suitable tool for its organisation. For written reports, ANAC gives preference to the use of dedicated IT platforms, advising against the use of ordinary e-mail unless accompanied by the implementation of appropriate technical measures to protect the confidentiality of the whistleblower's identity. About verbal reports, ANAC offers organisations various operational options (dedicated telephone line, voice messaging systems, direct meeting with the manager), provided that traceability and confidentiality are guaranteed.

At the heart of the whistleblowing system is the channel manager, a person who must guarantee full autonomy of action and proven specialist skills. To ensure the impartiality of the system, companies must put in place mechanisms to prevent conflicts of interest and protect the independence of the investigation. In this architecture, senior management does not have supervisory powers over individual cases but acts as guarantor of the overall proper functioning of the procedure.

The whistleblowing legislation significantly changes the behavioural obligations of staff. According to ANAC, all entities must update their codes of ethics, codes of conduct and Model 231 to:

Finally, ANAC emphasises that training is an essential element in making the whistleblowing system truly effective, as it builds trust and enables employees to report safely.

Therefore, training must be ongoing, tailored to the target audience and practical, with examples and simulations that clarify operating procedures.

In a dedicated focus, ANAC clarifies that the reporting channel is not a simple accessory, but an integral part of the internal control system. For those who adopt Model 231, it is essential to update it to include detailed procedures, clear roles and a specific disciplinary system. Three fundamental aspects concern the operational structure:

For corporate groups, the general rule is that each company remains responsible for its own channel, but with various possibilities for simplification based on size:

The new ANAC Guidelines represent an opportunity to consolidate corporate compliance and internal trust within the organisation. To avoid penalties of up to Euro​ 50,000, companies are required to take prompt action by following a precise operational roadmap:

A proactive approach not only reduces legal risks but also transforms whistleblowing into a natural tool capable of increasing the competitiveness and transparency of companies on the market.