2024 WLG Whistleblower Guide: Argentina (Bruchou & Funes de Rioja)
Is there a law to protect whistleblowers? If so, which law?
Argentina does not have a specific whistleblower protection law. However, statutes containing provisions affording protection for specific reports exist. Examples of such statutes include the National Program for Protection of Witnesses and Defendants of 2003 (N° 25.764), the Repentance Act of 2016 (N°27.304), the Crime Victims’ Rights Act of 2017 (N° 27.372), the Corporate Criminal Liability Act of 2018, (N° 27.401, "CCLA”), and the Institutional Guidelines for Implementing Integrity Programs of the Anticorruption Office ("IGAO”) (these last are not mandatory, but should be considered as "recommendations”).
Besides, Argentina is part of multiple international conventions that provide additional protections such as the United Nations Convention Against Corruption (UNCAC), the United Nations Convention against Transnational Organized Crime (UNTOC) and the Interamerican Convention Against Corruption.
Are companies legally obliged to introduce a whistleblowing system?
There is no legal obligation for companies to establish a whistleblowing system. However, the CCLA of 2018 (N° 27.401, section 23, IV) states companies can include a whistleblowing protection system within their compliance and integrity programs. Although it is not binding, this section did lead a lot of companies to include a specific whistleblowing policy when designing their programs.
If so, which companies must introduce a whistleblowing system (number of employees, turnover, sector)?
It is never mandatory to introduce a whistleblowing system. Nevertheless, companies that engage in certain contracts with the government (Section 24, CCLA) must have an integrity program.
What forms can a whistleblowing system take (written, verbal, email, electronic tool)?
If companies decide to establish a whistleblowing system, the IGAO advises them to provide different reporting platforms.
Which reports must be permitted?
According to the IGAO, internal whistleblowing channels should be for reporting any wrongdoing. Also, knowingly making a false report should be sanctioned.
Must anonymous reporting be guaranteed?
According to the IGAO, anonymous reporters should be allowed. Also, the Anticorruption Office has a whistleblowing system in place where it receives anonymous reports on corruption related to governmental entities or companies that are government-related.
Who must be able to provide information (only employees or also external third parties)?
There are no regulations regarding who can provide information. However, the IGAO suggests companies should accept reports from employees and external third parties.
Can companies rely on one centralized hotline, or is it necessary to have one hotline for each subsidiary?
There is no legislation in place in relation to hotlines for each subsidiary.
Can a whistleblowing system also be operated by an external body (e.g. consultant)?
Although there is no regulation regarding the requirements of the whistleblowing systems, the IGAO expressly authorizes companies to establish one operated by an external body.
Are sanctions imposed for failure to introduce a whistleblowing system?
As mentioned throughout the document, it is not mandatory for companies to have a whistleblowing system; therefore, there is no sanction for not having one.