Where should the reporting channel and related information be located? (Article 25) The Act does not specify what the location of the channel should be. It only establishes that, if you have a web page, the information on its use, as well as the essential principles of the management procedure, they must be stated on the home page, in a separate and easily identifiable section. In any case, it must be easily accessible to all potential users of the channel and must guarantee the minimum usability requirements established by law. It should be noted, on the other hand, that all obliged subjects must have a book-record of the information received and of the internal investigations to which they have given rise.