1. Which criminal offences are legally required to be reported?
  2. Who in the company is responsible for reporting the offence, and to whom should the offence be reported?
  3. What are the risks of failing to report a criminal offence or its perpetrator?
  4. What are the risks of reporting a criminal offence?
  5. Is there a risk of accessory criminal liability for the company/individuals within the company?

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1. Which criminal offences are legally required to be reported?

Private individuals and companies are not generally required to report crimes, unless specific legal provisions apply (e.g. under AML law, Terrorism, Environmental incidents or Workplace safety regulations).

2. Who in the company is responsible for reporting the offence, and to whom should the offence be reported?

All employees, including managers, are generally required (by company policy and whistleblowing procedures) to report internally any knowledge or suspicion of unlawful conduct, especially if related to Legislative Decree 231 predicate offences. This duty is not criminally enforced by the Code of Criminal Procedure for private persons, but it is a key part of internal compliance systems.

As a general rule, the legal representative (usually the CEO) has the primary responsibility to ensure the company's compliance. Although not explicitly required by criminal law, the legal representative may be considered to have an implicit obligation to report serious offences to the relevant authorities, particularly if they concern corporate liability under Decree 231.

3. What are the risks of failing to report a criminal offence or its perpetrator?

If reporting is not legally required (such as in cases mentioned under question no. 1) there is no direct criminal liability, unless the failure to report enables or facilitates further criminal conduct, or if it is part of a broader complicit behaviour.

If the responsible person’s failure to report is for the purpose of benefiting the company, this can also trigger the criminal liability of the company itself, under Legislative Decree 231/2001. The company may face significant fines (depending on the severity of the offence), and in severe cases, even dissolution.

4. What are the risks of reporting a criminal offence?

There is no specific risk apart from the self-incrimination.

5. Is there a risk of accessory criminal liability for the company/individuals within the company?

Under Legislative Decree 231/2001, companies can be held criminal liability for certain crimes committed by managers or employees in the interest or benefit of the company, including (among others):

  • Corruption
  • Corporate crimes (false accounting, market manipulation)
  • Environmental crimes
  • Occupational health and safety offences
  • Money laundering and terrorism financing

In such a case, the presence of an effective compliance program (Model 231) is key to reducing this risk.

Individuals may also be charged with Complicity in crime (Art. 110 CP); Obstruction of justice if they conceal or destroy evidence.