Una de las herramientas fundamentales de los nuevos sistemas de compliance que se están implementando en todas las empresas de nuestro país es el canal de denuncias interno para que cualquiera que tenga conocimiento de un ilícito que afecte a la empresa, sus directivos o empleados, y que vulnere el sistema de cumplimiento (fundamentalmente el Código Ético) pueda ponerlo en conocimiento del Compliance Officer.
Hasta la fecha, todas las recomendaciones de las normas internacionales, entre ellas ISO 19600 (UNE 19601) e ISO 37001, fomentaban que las denuncias que se realizaran a través de este canal no fueran anónimas porque ello tendría consecuencias negativas para el sistema. Algunas de ellas, la imposibilidad de proteger correctamente a los denunciantes para que no sean objeto de represalias o que se animase a denunciar indiscriminadamente sin tener certeza de los hechos comunicados.
Pues bien, el Tribunal Supremo español («TS») acaba de dar carta de naturaleza a las denuncias anónimas a través del canal de denuncias. Así lo afirma en su sentencia, de 6 de febrero de 2020, en la que recuerda que el «canal de denuncias interno» ha sido incluido en la reciente directiva 2019/1937 del Parlamento Europeo y del Consejo, de 23 de octubre de 2019, que protege a las personas que informan sobre infracciones del derecho de la Unión.
El ponente, S.Sª Magro Servet apuesta porque se refuerce la protección del denunciante anónimo y el ejercicio de su derecho a la libertad de expresión e información reconocida el Convenio Europeo de Derechos Humanos (CEDH) y 11 de la Carta de los Derechos Fundamentales de la UE.
Cuestión curiosa cuando nos estamos enfrentado a denuncias anónimas. Es más, resulta difícil entender cómo se protege a un denunciante anónimo. Tampoco qué tiene que ver la libertad de expresión en una materia como ésta. Cuando un ciudadano denuncia un acto contrario al ordenamiento jurídico no está ejercitando su derecho a la libertad de expresión primordialmente sino que está cumpliendo con una obligación. No emite una opinión. Comunica unos hechos ciertos.
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