The purpose of this document is to regulate the process of receiving, analysing and processing ‘reports of irregularities’ from anyone, third parties or employees, sent or transmitted, even in confidential or anonymous form, in accordance with the principles of transparency and truthfulness of information. The ultimate purpose is to establish procedures and stimulate correct and guided reporting as well as to guarantee a working environment in which employees and internal collaborators can calmly report violations in a protected and proactive manner, in a logic of general continuous improvement and full and concrete promotion and application of the culture of ethics and legality. In particular, the procedure transposes the provisions of Legislative Decree No. 24 of 10 March 2023 (the “Whistleblowing Decree”) issued in implementation of the “Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law and on the protection of persons who report breaches of national laws” detrimental to the public interest or the integrity of the public administration or private entity, of which they have become aware in a public or private work context.