The mandatory internal whistleblowing channel for companies

It is no longer just a simple “complaint box” or a reactive mechanism within the HR department: the internal whistleblowing channel has become a key component of the compliance system and a legal obligation for most companies.

The legislator’s objective is clear: to strengthen a culture of transparency, prevent corruption, and ensure that violations, malpractice, or internal risks do not go undetected. The law protects those who report (whistleblowers) and requires strict guarantees of confidentiality, anonymity, and protection from retaliation.

Ultimately, the whistleblowing channel becomes a strategic resource to detect risks before they turn into legal or reputational problems.

 

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What exactly is an internal whistleblowing channel?

The internal whistleblowing channel, referred to by the Law as the Internal Information System, is the preferred mechanism for anyone professionally linked to the company to report, safely and confidentially, potential irregularities or regulatory violations.

It can be used not only by employees but also by:

• freelancers with a professional relationship with the company,
• partners, directors, or members of the governing or supervisory body,
• employees of subcontractors, suppliers, and third parties acting under the company’s supervision.

The system must ensure that all communications are handled with confidentiality, independence, and without retaliation.

Which companies are required to implement it?

In the private sector, companies must have a whistleblowing channel if they are:

• Companies with 50 or more employees.
• Private entities subject to specific sectoral regulations (financial services, anti-money laundering, etc.), regardless of size.
• Political parties, trade unions, and business organizations managing public funds.

In all cases, the governing body is ultimately responsible for implementing the channel and ensuring its operation.

Check here what other key labor obligations companies must comply with and what penalties they can avoid.

Legal requirements for the internal whistleblowing channel

Law 2/2023 requires that the channel meet strict guarantees:

1. Confidentiality and data protection: the identity of the whistleblower must be protected, and only authorized personnel may access the information.
2. Possibility of anonymous reports: companies must allow anonymous communications and manage reports even if the whistleblower’s identity is unknown.
3. Multiple communication channels: reports must be allowed in writing or verbally (phone, digital mailbox, meetings), and documented.
4. Management independence: a system manager must be appointed, acting autonomously and with sufficient resources.

How should reports be managed? Legal procedure

The Law establishes a process with specific deadlines:

1. Acknowledgment of receipt: within a maximum of seven calendar days from receipt of the report.
2. Internal investigation: the company has a period of three months (extendable in complex cases).
3. Rights of the person reported: presumption of innocence, right to be heard, and protection of honor.
4. Referral to the Public Prosecutor: if the facts could constitute a crime, they must be forwarded to the Public Prosecutor’s Office.

Once the process is completed, the company must communicate the closure of the case to the whistleblower.

 

Frequently asked questions about the mandatory internal whistleblowing channel

 

What happens if the company does not comply?

Penalties for non-compliance can reach:

• €1,000,000 for legal entities,
• €300,000 for responsible individuals,
• Loss of grants, subsidies, or prohibition from contracting with the public sector.

Beyond fines, the reputational risk is even greater: not having an adequate whistleblowing channel signals a lack of transparency and weakens the trust of employees, clients, and stakeholders.

The whistleblowing channel as a competitive advantage

Although the Law establishes it as a requirement, companies that implement an effective channel achieve:

• Detect irregularities before they escalate into legal sanctions or conflicts,
• Improve corporate culture,
• Increase employee trust,
• Strengthen their compliance strategy.

For this reason, more organizations are integrating the whistleblowing channel within their labor compliance system and corporate governance policies.

Do you need to implement or adapt the internal whistleblowing channel to Law 2/2023?

At Adlanter, our team of specialists in Labor Expertise and Labor Compliance Support can help you design the whistleblowing channel, manage communications with full confidentiality and independence, and comply with legal requirements.