Law 2/2023 and whistleblower protection

Law 2/2023 develops in Spain the framework for protecting people who report infringements and transposes Directive (EU) 2019/1937.

Internal reporting channel

The framework affects, among others, certain companies, public-sector entities and organisations subject to specific obligations. Internal systems must protect confidentiality and establish appropriate procedures for handling reports.

Compliance

Beyond the penalties provided by law, poor management of the internal system can create legal, organisational and reputational risks.

Article recovered from J&H’s historical editorial archive. The content should be legally reviewed before being used as current advice.