Whistleblowing is the discipline introduced into the legal system in order to counter any corrupt phenomena in the work environment and provides specific protection for the one who has become aware of it. The legislation is intended to protect the whistleblowers of the wrongdoing by allowing them to act without fear of suffering prejudicial consequences against them.

A whistleblower is defined as a natural person who carries out a report or public disclosure of information about violations acquired within his or her work context. Included in the definition of whistleblowers are employees of public administrations, employees of all other entities in the public sector, employees in the private sector, the self-employed, workers or collaborators, who carry out their work activities in entities that are suppliers of goods, services and works, freelancers and consultants, volunteers and apprentices, shareholders and persons with administrative, management, control, supervisory and representative functions. Pursuant to Legislative Decree 24/2023, the channel implemented for reporting wrongdoing guarantees the confidentiality of the reporting party's identity and the content of the notification.

Any reports must relate exclusively to unlawful conduct and therefore cannot be used to send personal grievances or complaints.