The regulation of internal information systems, or more commonly known as "whistleblower channels", is laid down in Law 2/2023, of 20 February, regulating the protection of persons who report regulatory violations and the fight against corruption.

The law provides for an internal reporting system for employees to report wrongdoing in their companies and protects whistleblowers from retaliation.

This channel allows any person to report irregular conduct committed by ATLS in the course of its activities. This complaint will be outsourced to the consultancy firm 7Experts, as the abovementioned law allows the whistleblower channel to be managed by an external third party, which will be required to offer the appropriate guarantees of respect for independence, confidentiality, data protection and the secrecy of communications.

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