In this article, we focus on four major issues:

• Definition of legal entities obligated to establish internal reporting channels (this now means companies with at least 25 workers)
• Material scope (now covered are all criminal and administrative delicts)
• External reporting to the Ministry of Justice
• Summary of penalties 

Stay tuned for more articles, as we continue to focus on compliance and whistleblowing issues, especially during the ongoing legislative procedure. 

More information here.