See local law.
See local law.
Yes.
Yes.
Yes.
No.
It is however generally recommended to do so as the identity of the whistleblower may be revealed at any time. As soon as their identity is known to the obliged entity, the whistleblower is fully protected under the Act on Whistleblowing and the obliged entity must acknowledge and respond to the report within the time periods stipulated in the Act on Whistleblowing.
Yes. However, the employer/recipient is not obliged to process or follow up on an anonymous reporting, and the anonymous reporter will from a practical perspective not be protected against retaliation as long as the individual is anonymous.
No.
Yes, anonymous reporting is allowed. In case of proper anonymous reporting, the reporting person is also protected in the situation where their identity becomes public later.
No, private sector entities are not required to accept and follow up. There is no obligation to receive anonymous reports through internal and external reporting channels, but receiving and processing reports from anonymous reporting people is recommended. In the case of receiving an anonymous report, these reports should also be investigated to the extent possible without receiving additional information from the reporting person.
Organizations may decide to accept anonymous reports as well.
No.
The CNIL (French data protection agency) recommends that companies do not encourage anonymous reports (which are defined as a report whose author is neither identified nor identifiable) but states that if anonymous reports are allowed:
No.
Yes.
There is no requirement to allow for anonymous reporting but if a report is made on an anonymous basis, these must likewise be handled.
No, there is no requirement to establish reporting channels for anonymous reporting.
Yes, however the investigation of the report may be omitted if the report was made by an unidentified person.
No, the investigation of the report may be omitted if the report was made by an unidentified person.
Yes; however, there is no obligation to follow up on an anonymous report, but a recipient entity may, if it considers it appropriate to do so, follow up on the subject-matter of an anonymous report.
No. However, if a private sector entity does decide to accept anonymous reports, the conditions pursuant to which such reports can be accepted and followed up on should be communicated to employees. If accepted, the same procedural requirements (as apply to non-anonymous reports) should also apply to anonymous reports.
The decision on whether or not to follow up on an anonymous report should be subject to appropriate internal documentation. In particular, a record should be made of its receipt, together with any information that receiving entity considers necessary and appropriate for the purposes of the Act applying, should that person be subsequently identified and penalised for having made that report. Any such records should only be retained for as long as is necessary and proportionate for the purposes of compliance with the Act or any other enactment.
Yes.
The protection measures provided for by the Legislative Decree 24/2023 applies also to report addressed to judicial or accounting authorities or to public disclosures, even if done anonymously.
No.
It will be, but the relevant provisions (Article 2, e + f) relating to anonymous reporting have not yet entered into force.
Yes, once the relevant provisions have entered into force
Yes, if the internal procedure allows to file anonymous reports (at the discretion of the company).
No.
Yes, the newly amended Whislteblowing Act addresses directly the protection of anonymous whistleblowers whose identities have been exposed and provides them with the same protection as other whistleblowers.
Yes, under the newly amended Whistleblowing Act both private and public sector are obliged to accept and follow up on every report (anonymous included).
Yes.
No.
Yes.
No.
Yes.
Existing law makes no express provision for this.
