PREMISES AND OBJECTIVE
Legislative Decree No. 24 of March 10, 2023 (“Whistleblowing Decree”) has transposed EU Directive 2019/1937 into the Italian legal system, establishing minimum protection standards for individuals who report violations of Union law. This decree repealed previous regulations, consolidating the protection framework for those reporting irregularities related to EU and/or national provisions that may harm the public interest or the integrity of the entity, in a public or private work environment.
The regulatory framework has been further defined by the ANAC Guidelines (adopted by resolution on July 12, 2023), which regulate the procedures for managing reports through external channels and provide guidance for public and private entities on managing internal reporting channels. Additionally, Confindustria has developed an Operational Guide (approved by resolution on October 27, 2023) to support private entities in complying with the new legislative provisions.
The decree introduces a system of obligations and protections that vary based on several factors, including:
The nature of the reported violation;
The type of entity to which the whistleblower belongs (public or private);
The size of the private entity and the applicability of Legislative Decree 231/01.
In the private sector, the provisions of the Whistleblowing Decree apply to:
Entities with at least 50 employees (fixed-term or permanent) as of December 31, 2022;
Entities operating in sectors regulated by Union acts listed in the annex to the decree, regardless of the number of employees;
Entities with fewer than 50 employees that have adopted an organizational model pursuant to Legislative Decree 231/01.
Forall Confezioni S.p.A. falls within this scope and, in compliance with current regulations, adopts this Procedure to regulate the reporting management process, in line with the Whistleblowing Decree and its related guidelines.
REPORTING METHODS
Content of the Report
Reports should include, where applicable, the following elements:
Whistleblower’s identifying information;
Detailed description of the event (conduct, date, location, individuals involved);
Indication of the timeframe of the event (past, present, probable future);
How the whistleblower became aware of the event;
Any witnesses and their names;
Previous reports on the same matter and recipients of such reports;
Function or business area affected by the suspicious conduct;
Any additional relevant information.
Reporting Channels
Reports can be made through:
Internal channel (preferred);
External channel (ANAC), in case of ineffectiveness or non-activation of the internal channel;
Public disclosure (only in exceptional cases, such as imminent danger to the public interest or risk of retaliation).
The Company has designated Attorney Cristian Lorenzin as the responsible person for managing internal reports.
Receipt and Evaluation of the Report
Reports received through a written channel are stored in a protected environment, and the whistleblower is informed of the receipt within seven days. Oral reports (via telephone or meeting) are transcribed and countersigned by the whistleblower.
The Report Manager assesses its relevance and completeness. If the report is deemed irrelevant (e.g., personal complaints), it may be archived or handled according to alternative corporate procedures.
Investigation Phase
If deemed admissible, the report is examined through:
Documentary analysis;
Consultation with corporate functions or external experts;
Possible hearings of involved parties.
Within three months of receipt, the whistleblower receives communication regarding the outcome:
Archiving (with justification);
Confirmation of validity and transmission to competent authorities;
Status of ongoing investigations.
ANAC Reports
Reports submitted externally to ANAC are encrypted to ensure confidentiality. ANAC evaluates the report and may forward it to competent authorities or archive it. Within three to six months, the whistleblower is informed of developments.
WHISTLEBLOWER PROTECTION
The whistleblower benefits from:
Protection against retaliatory acts (dismissal, demotion, discrimination, sanctions, etc.);
Confidentiality of identity and provided information;
Exemption from liability for disclosing certain information.
The same protections apply to facilitators, colleagues, or family members of the whistleblower who may suffer retaliation.
Prohibition of Retaliatory Acts
The Company adopts measures to prevent and counter all forms of retaliation, including:
Dismissal or suspension;
Demotion or failure to promote;
Changes in duties, workplace, or salary;
Limitations on training or unjustified disciplinary sanctions.
Any retaliation will be considered a disciplinary violation and may result in legal consequences for those responsible.