Whistleblowing Law Update

This document provides an overview of the significant amendments outlined in Law 2/2023, enacted on 20 February, pertaining to the safeguarding of individuals reporting legal violations and combating corruption. Law 2/2023 harmonizes with the Directive (EU) 2019/1937 of the European Parliament and of the Council, commonly known as the Whistleblowing Directive, effective from 1 March 2023. For a thorough understanding of the compliance requirements, and necessary actions, we encourage you to refer to the entire document.