Il presente lavoro riprende – con alcune modifiche – uno scritto apparso in R. TONELLI, Tutela dei lavoratori e ruolo delle organizzazioni sindacali nella disciplina del whistleblowing di cui al d.lgs. n. 24/2023, in F. NICOLICCHIA (a cura di), Etica aziendale e prevenzione del rischio reato. Una prospettiva interdisciplinare sul “whistleblowing” riformato, Napoli: Jovene, 2023, 19 ss.

This paper critically examines the new whistleblowing regulations introduced by Legislative Decree No. 24/2023, focusing on both the impact on the protection of reporting employees and the role granted to trade unions. Concerning the first aspect, the legislation – which transposes the Directive No. 2019/1937/Ue – introduces several new protective measures against retaliation faced by whistleblowers. However, its effectiveness depends on the precise (and complex) delineation of its scope, on practical implementation, and on employees’ perception of effective protection against possible reprisals. Regarding trade unions, their role is marginalized, as the decree does not provide for substantial involvement in the implementation and management of internal reporting channels. Furthermore, the support and assistance role that trade unions can play in favour of whistleblowers is not valorised. In contrast, trade unions could enhance the effectiveness of the whistleblowing framework and improve the credibility and effectiveness of internal reporting channels. In this regard, a comparison with the role assigned to unions and workers’ representatives in implementing organizational models for worker health and safety (Article 30, Legislative Decree No. 81/2008 and Article 6, Legislative Decree No. 231/2001) will be developed. In summary, while the Legislative Decree no. 24/2023 has introduced certain improvements, many critical issues remain.