Mandatory for
Law 2/2023 specifies that the following entities must have an internal information channel and an information management procedure:
Public administrations
The set of bodies set up to carry out the task of administering and managing institutional bodies and state entities.
Companies with more than 50 employees
All companies with more than 50 employees regardless of their activity
SMEs and micro-SMEs
All those falling within the scope of the European Union in the areas of financial services, products and markets, prevention of money laundering or terrorist financing, transport security and environmental protection.
Public Funds
Business organizations whenever they receive or manage public funds, therefore all bidding companies and all those who want to access European Next Generation funds.