The legal framework has evolved in recent years to ensure transparent and ethical business management. The implementation of a whistleblower channel in companies is part of this movement, and is not just a mere option: in many cases, it is a legal obligation. But which companies are actually obliged to implement it?

The legal basis behind the whistleblower channel

To understand the importance of the whistleblower channel, one must first look at the legislation in force.

The European Parliament’s Directive (EU) 2019/1937

makes this channel mandatory for companies with more than 50 employees.

In Spain, this has been adopted by

Law 2/2023

which reinforces anti-corruption measures and protects those who report malpractice.

Is it really necessary?

Many companies may wonder if they really need a whistleblower channel. The answer is yes, especially if they have 50 or more employees.


corporate social responsibility policy

plays a crucial role in this decision, as companies with a clear ethical and social commitment benefit from the trust of their employees and customers..

Understanding the role of the whistleblower

Un whistleblowerA whistleblower, or whistleblower, is a person who points out irregularities or bad practices within an organization. These individuals are essential to maintain business integrity and avoid legal problems in the future. Their protection and the promotion of a safe environment for whistleblowing is essential..

The key role of the Data Protection Officer

Within organizations, the

Data Protection Officer (DPO)

is in charge of ensuring data privacy and protection.

The role of the DPO is especially crucial in the context of the whistleblower channel, where confidentiality is paramount. In many cases, it is mandatory to have a DPO, especially in companies with more than 50 employees that handle sensitive data..

Implementing the channel: key considerations

When implementing a whistleblower channel, it is crucial to consider several factors:

  • Choice of management
    It can be internal or external. External management, such as a whistleblower channel offered by consulting firms, can offer greater objectivity..
  • Compliance with laws: Ensure that the channel complies with all legal specifications, from the Whistleblowing Directive to national regulations..

  • Promotion and education:
    It is not only important to have a channel, but to make sure employees know of its existence and how to use it.

The benefits of a whistleblower channel

Having a whistleblower channel is not only an obligation, but also an advantage.



These channels strengthen the corporate culture, promote transparency and avoid possible legal sanctions.

In addition, they can be valuable tools in specific areas such as the prevention of money laundering or the protection of minors in educational and sports entities.


Business integrity and transparency are more important than ever. With current laws, it is essential for companies to implement and actively promote a whistleblower channel, protecting whistleblowers and ensuring ethical compliance at all levels.

Remember that you can implement

your whistleblower channel completely free of charge with Trusty

to comply with the law and avoid possible sanctions.

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