For small and medium-sized enterprises (SMEs), implementing a whistleblowing system might seem like a complex or unnecessary task, but under Italy’s Legislative Decree 24/2023, it has become a legal obligation for companies with 50 or more employees. Beyond compliance, creating a simple and reliable internal reporting channel offers real benefits—such as identifying internal issues early, avoiding reputational damage, and promoting an ethical work culture. SMEs don’t need large legal teams or costly infrastructure to meet the requirements; in fact, modern digital platforms make it easy to activate secure, anonymous, and GDPR-aligned reporting tools without heavy investments. The key steps involve choosing a trustworthy platform, appointing an impartial person or team to handle reports, defining clear procedures, and informing staff through simple, accessible communication. It’s also important to set realistic response timelines and keep records in line with data protection rules. By adopting a practical and efficient approach that fits their structure and resources, SMEs can meet legal obligations while creating a safer and more transparent environment for their employees. A whistleblowing system doesn't just tick a regulatory box—it offers SMEs a way to detect risks early, resolve problems internally, and build a culture rooted in accountability and trust.
