Υ.Π.Π.Α.

At IDIKA S.A., a Reporting Officer responsible for the Receipt and Follow-up of Reports has been appointed, in accordance with Law 4990/2022, “Protection of persons who report breaches of Union law – Transposition of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (L 305) and other urgent provisions” (Government Gazette, Series A, No. 21).

The Reporting Officer responsible for the Receipt and Follow-up of Reports receives both anonymous and identified reports concerning breaches falling within the scope of Law 4990/2022 (Articles 4 and 5).

Article 4

Material Scope (Articles 2 and 3 of the Directive)

The provisions of this Law shall apply to the protection of persons who report or publicly disclose:

(a) breaches of Union law, as specifically provided for in Part I of the Annex, in the following areas: (aa) public procurement; (ab) financial services, products and markets, crypto-asset markets, as well as the prevention of money laundering and terrorist financing; (ac) product safety and compliance; (ad) transport safety; (ae) protection of the environment; (af) radiation protection and nuclear safety; (ag) food and feed safety, as well as animal health and welfare; (ah) public health; (ai) consumer protection; (aj) protection of privacy and personal data, as well as the security of network and information systems;

(b) breaches affecting the financial interests of the Union, as referred to in Article 325 of the Treaty on the Functioning of the European Union (TFEU), and as further specified in the relevant Union measures;

(c) breaches relating to the internal market, as referred to in Article 26(2) of the TFEU, including breaches of EU competition and State aid rules, as well as breaches relating to the internal market in connection with acts that infringe corporate tax rules or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax legislation;

(d) breaches of national law relating to offences of bribery and trading in influence, as defined in Articles 159, 159A, 235, 236, 237, 237A and 396 of the Greek Penal Code (Law 4619/2019), as amended, inter alia, by Law 5090/2024 (Government Gazette, Series A, No. 30).

As amended by paragraph 1 of Article 114 of Law 5193/2025, with effect from 4 November 2025.

Article 5

Exclusions from the Scope of Application (Articles 2 and 3 of the Directive)

1.
This Law does not provide for the protection of persons reporting matters relating to defence or security, without prejudice to the provisions set out in subparagraphs (aa), (ad) and (af) of point (a) of Article 4.

2.
This Law shall not affect the application of provisions concerning:

(a) the protection of classified information;

(b) the protection of legal professional privilege and medical confidentiality;

(c) the confidentiality of judicial proceedings or other proceedings classified as confidential under the applicable legislation;

(d) rules of criminal procedure;

(e) the exercise of workers’ rights to consult their representatives or trade unions, as well as the protection against any unjustified detrimental measure arising from such consultations, and the autonomy of the social partners and their right to enter into collective agreements, without prejudice to the level of protection afforded by this Law.

3.
This Law shall not affect the application of the sector-specific Union acts listed in Part II of the Annex, which contain specific provisions concerning the reporting of breaches. The provisions of this Law shall apply to the extent that the relevant matters are not mandatorily regulated by those sector-specific acts of the European Union.