ITALY Trends and Developments Contributed by: Michela Bani, Alessandro Paone and Giacomo Bertelli, NIUS Legal and HR Solutions
is not only a reactive tool for ascertainment, but also assumes a preventative and strategic function of legal, reputational and organisational risk management. This centrality is confirmed, in terms of best practices, by the adoption of international technical standards – first and foremost UNI ISO 37008 – which provide methodological criteria for the professional conduct of internal investigations, enhancing the principles of independence, impartiality, legality and accountability. Sources of activation of internal investigations The initiation of an internal investigation can be determined by a plurality of trigger events, which are diverse but united by the need for a structured ascer - tainment of the facts. The following are of particular importance: • whistle-blowing reports received through the inter - nal or external channels provided for by Legislative Decree 24/2023; • the results of internal audit or control activities car - ried out by dedicated corporate functions; • reports or requests from the Supervisory Body pursuant to Legislative Decree 231/2001; • the initiation of inspection or investigation proceed - ings by public authorities; • press reports or public information on alleged wrongdoing attributable to the organisation; and • complaints or reports from customers, suppliers or other stakeholders. In all these cases, the internal investigation is the privi - leged tool to verify the validity of the facts, circum - scribe any responsibilities and evaluate the adoption of corrective measures. The central role of whistle-blowing The discipline of whistle-blowing is now organically regulated by Legislative Decree No 24 of 10 March 2023, and represents one of the main sources of trig - gering internal investigations. The legislature has required companies to adopt reporting channels that guarantee the confidentiality of the identity of the whistle-blower, the reported per - son and the content of the report, including through suitable technological tools. Management can be
internal or outsourced, as long as it is entrusted to autonomous and competent subjects. The procedure is punctuated by precise timing: acknowledgement of receipt within seven days, with diligent follow-up and a reasoned response within three months. The protections against retaliation constitute an essential safeguard of the system, albeit with the limits deriving from the possible ascertain - ment of wilful misconduct or gross negligence by the whistle-blower. Of particular practical interest is the principle accord - ing to which even a formally inadmissible report can – and sometimes must – be the starting point for an internal investigation, if the possible relevance of the reported facts from a disciplinary, organisational or criminal point of view emerges. Investigative methodology and reference principles The conduct of the survey must be carried out in compliance with strict methodological criteria, which find expression both in practice and in international standards. UNI ISO 37008 is an international technical standard published in 2023 and transposed into Italian law in 2024 as UNI/ISO TS 37008:2024. It provides struc - tured guidelines for conducting internal investigations within organisations. The standard defines principles, processes and best practices aimed at ensuring a homogeneous, profes - sional and consistent approach with corporate com - pliance systems, paying particular attention to the independence, impartiality, confidentiality, compe - tence and traceability of investigative activities. UNI ISO 37008 is part of a broader international regu - latory ecosystem, integrating with similar standards such as ISO 37001 on management systems for the prevention of corruption and ISO 37002 on whistle- blowing systems, thus contributing to the construc - tion of an organic model of risk governance and man - agement of wrongdoing in the corporate environment.
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