What is it?

WHAT IS AN ETHICAL CHANNEL. (Whistleblower)

It is a communication channel that aims to facilitate communication between the management of the organization and people linked to it who, for one reason or another, have concerns or doubts about any action that may be liable to involve legal risks.

Law 2/2023, of February 20, requires certain organizations to implement an internal information channel that is nothing more than a tool, mechanism or procedure to facilitate such communication.

Ambit

The objective scope of the standard includes all communications that deal with:

• Violations of European Union Law when (i) they affect any of the matters indicated in Annex I of the Whistleblowing Directive, (ii) affect the financial interests of the Union or (iii) affect the internal market;
• Serious or very serious administrative offenses.
• Criminal acts.