Reporting channels
Abstract
Reporting channels have spread considerably between public and private organizations, and, with the transposition operated in Spain of Directive (EU) 1937/2019, through Spanish Law 2/2023, this trend is consolidated and generalized, with the imposition of obligations on this regard. Thus, the need arises to establish what are the reporting channels, what types are there, if there is an obligation to establish one of them, what requirements must be observed and how they can contribute to the ease of reporting and the protection of whistleblowers. The reporting channels, understood as the channels for the formulation of communications referring to regulatory breaches or other bad practices, must observe certain requirements that facilitate the report, such as being accessible, protecting the identity of the whistleblower and even allowing anonymity.
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