THE CULTURE OF CONTROLS AND WHISTLEBLOWING AS A VALUE FOR THE COMPANY AND THE INDIVIDUAL

The course focuses on the internal control system in complex organizations and the new discipline of whistleblowing. On the first day of class, after an initial overview of the concept and evolution of corporate social responsibility, the different levels of internal controls will be illustrated (types, control bodies, role of the competent functions). In particular, the ability of controls to generate collaboration, ethics and trust within organizations and between the subjects that are part of them will be emphasized, thus orienting the behavior of individuals in a sense consistent with the culture of legality and compliance. On the second day of class, the course will focus on the discipline of whistleblowing: evolution, EU Directive 2019/1937, Legislative Decree no. 24/2024, ANAC guidelines and trade associations (Confindustria, AODV231, ODCEC). In particular, the following topics will be addressed: subjective and objective scope of application, subject of admissible reports, prohibited reports, the person responsible for managing reports, internal reporting channels, external reporting channels and public disclosures, protection measures for the whistleblower in good faith, disciplinary sanctions. Following a comparison between whistleblowing reports and ordinary reports (to the hierarchical superior), we will focus on the function of promoting the ethics of reporting, as a tool for guiding individual and collective action, which in the future will hopefully be able to operate regardless of the mandatory nature of protections and prohibitions on discrimination against whistleblowers.

NEW 2025! The Course registration fee includes access to confidential asynchronous content through the Smart platform Academy.