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• W2553950616 abstract "This paper proposes a framework for the analysis of the systems of governance, with the aim of highlighting similarities/differences and models of best practices to tend towards in the choices of governance adopted by the corporate groups, with particular attention to the implementation of the compliance program, introduced in Italy by the organisational model provided for by Legislative Decree 231/01, and the influences that the same may have on the regulation of infragroup relations. This paper proposes a framework for the analysis of the systems of governance, with the aim of highlighting similarities/differences and models of best practices to tend towards in the choices of governance adopted by the corporate groups, with particular attention to the implementation of the compliance program, introduced in Italy by the organisational model provided for by Legislative Decree 231/01, and the influences that the same may have on the regulation of infragroup relations. The Legislative Decree 231/2001 has introduced the culture of internal checks in companies as a prevention of offences, into Italy. The regulation imposes sanctions on companies as legal entities responsible for not having prevented its employees from committing offences in the interests of the company (offences against the public administration, IT offences, offences against safety in the work place, false declarations in the financial statements etc.). The organisational model inspired by legislative decree 231/2001 in providing for the administrative accountability of legal entities is founded on an entity considered individually and makes no provision in the legislation for groups of companies. A significant shortcoming if one considers the growing role of company groupings and the impact their activity has not just on domestic markets, but, in general, on the entire economic, social and environmental scenario in which they operate. It is therefore the job of the interpreter to rebuild the legislative statute as to the administrative accountability of a company belonging to a group of companies, determining the assumptions, limits and guarantees and therefore to determine suitable management and checking organisational models that govern infragroup relations, in the light of the new legislation laid down." @default.
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• W2553950616 date "2010-01-01" @default.
• W2553950616 modified "2023-09-27" @default.
• W2553950616 title "The adopting of the Compliance Program in Italian groups quoted at Italian Stock Exchange" @default.
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