COEMI Srl has implemented a dedicated system for handling reports, accessible to all its employees and interested parties (such as suppliers, subcontractors, and clients). This system is designed to ensure compliance with the highest standards of integrity, transparency, and ethics in business activities, in accordance with internal and external regulations. It also ensures full compliance with Legislative Decree 24 of March 10, 2023, which regulates whistleblowing and protects those who report violations of European and national laws.

This system ensures maximum confidentiality and privacy protection in the handling of received reports, ensuring the protection of both the reporting party and the reported subject.


Reports may involve a wide range of behaviors, acts, or omissions that undermine the public interest or the integrity of public administration or private entities, including:

  • Administrative, accounting, civil, or criminal offenses;
  • Illicit conduct relevant under Legislative Decree 231/2001, or violations of the organizational and management models provided therein;
  • Offenses falling within the scope of application of EU or national acts related to the following sectors: public procurement; services, products, and financial markets, and prevention of money laundering and terrorism financing; product safety and compliance; transport safety; environmental protection; radiation protection and nuclear safety; food and feed safety and animal health and welfare; public health; consumer protection; protection of privacy and personal data and network and information system security;
  • Acts or omissions that undermine the financial interests of the Union;
  • Acts or omissions concerning the internal market;
  • Acts or behaviors that frustrate the purpose or objective of Union acts.

All received reports are addressed, received, and examined by the Oversight Body of COEMI Srl.
The Oversight Body acts as the custodian of the reports and oversees their management.