Abstract

Whistleblowing, namely the protected (and possibly rewarded) reporting of any wrongdoing by persons having qualified information about it, is gaining momentum in contrasting certain violations of law, especially corruption and tax evasion. This article traces the main features of the topic, beginning from Us law and with some notes on experiences within the Uk, and then focusing on the current scenario in Italy. In addition to the proposed use of a new Italian term to identify whistleblowers, some operating considerations and reform proposals are given at the end of the research paper.