Frequently Asked Questions What is the purpose of Law 2/2023, of February 20, regulating the protection of people who report breaches of law and the fight against corruption? Which people are considered reporters, in accordance with Law 2/2023? How does the Law protect reporters? What support measures does the reporting person receive? Does anyone who publicly discloses information have a right to protection? What is considered retaliation? How can an infringement be reported in accordance with Law 2/2023? By what means can a report be sent to the own organization? Does any allegation of a breach made by the reporting person entitle to protection? What does the Internal Information System refer to in Law 2/2023 consist of? Which entities are required to have an Internal Information System? How is the workforce calculated in private sector entities? In the event that any entity has, since before the entry into force of Law 2/2023, a channel different from that required by the regulations (e.g. an ethical channel or a channel linked to the Next Generation funds), do they need to integrate it into the Internal Information System? What is the deadline for having an Internal Information System? Where should the reporting channel and related information be located? What profile should the head of the Internal Information System have in private sector organizations? Can the management of the Internal Information System be outsourced? Can different organizations share the Internal Information System and its manager? At the moment of implementing the Internal Information System and the management procedure of the reporting channel, is it necessary to inform the legal representatives of the workers? How should the Anti-Fraud Office be notified of the appointment and dismissal of the person(s) responsible for the Internal Information System? Who is the Independent Whistleblower Protection Authority in Catalonia? What powers does the Anti-Fraud Office have as the Independent Whistleblower Protection Authority in the private sector? What are the functions of the Anti-Fraud Office as an Independent Whistleblower Protection Authority? Can the decisions taken by the Independent Authority be contested?