(2024) Sierra Rodríguez, Javier::virtual::2675::600; Sierra Rodríguez, Javier; Sierra Rodríguez, Javier; Sierra Rodríguez, Javier
The Spanish Law 2/2023, on the protection of whistleblowers regarding violations of law, constitutes a transcendental step for the implementation of systems for capturing information on irregularities in the public and private sectors.This article tries to carry out a first critical reading of its contents, regarding its material and subjective scope of application, and delves into the elements that make up internal information systems within organizations. The contents are analyzed with special attention to the implications for the public sector and throughout the text we reflect on the challenges that must be faced for the successful implementation of these internal systems.The text concludes with a series of reflections that focus on the elements that are considered key for these internal systems to function correctly, in which acquires a leading role the figure of the person in charge of the system, the specific procedures for handling and monitoring information, and the work that the independent whistleblower protection agency must carry out from outside.
