COMPLIANCE PROGRAMS Y CANALES DE DENUNCIAS INTERNOS EN EL ÁMBITO PRIVADO: EFECTOS DE LA LEY WHISTLEBLOWER (LEY 2/2023, DE 20 DE FEBRERO).

Since 2010, the Spanish Criminal Code contemplates the criminal liability of legal entities. The criminal law contains the possibility of exonerating or mitigating the liability of the legal person when it has adopted a prevention model. The content of the Compliance Program must comply with the requirements included in art. 31 bis 5 CPE; among them, the fourth condition contains the obligation to inform the person in charge of monitoring the model of possible irregularities that may arise in the development of the business activity. The fourth requirement must be interpreted according to the content of Law 2/2023 of 20 February, regulating the protection of persons who report regulatory infringements and the fight against corruption, transposed from EU Directive 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. The aim of this paper is to address the issue from a general perspective and to deductively advance to the internal complaints channel in the private sector as a fundamental element of this regulation. [ABSTRACT FROM AUTHOR]