The “whistleblower”: the good sneak. Protection of whistleblowers on regulatory and anti-corruption breaches

Abstract

Gradually, the need to promote a culture of transparency and good governance has taken hold in the legal systems of our environment, not only in the private sector but also in the public one. In order to achieve these objectives, it is essential to establish different instruments that serve to prevent or pursue fraudulent and corrupt behaviors in these environments, the impact of which on the entire citizenry and the economy is undeniable. Aware of this, the legislator understood that a good way to combat such corruption was to encourage individuals who were aware of such practices to report them, providing them with the protection of anonymity. Despite the concerns raised by anonymous reporting, it is now regarded as a useful measure to enhance collaboration with justice, serving as a starting point for investigating possible crimes within companies. A different issue -which will be duly addressed- is that of the formal irregularities that may occur in the complaint filed, its admissibility requirements, and its assessment in court.