In Italy, since 2001, companies controls system has been influenced by the introduction of a new subject, the so-called Supervisory Board (Organismo di Vigilanza), which has the duty to ensure the functioning and observance of the Organization, Management and Control Models (Modelli Organizzativi) to adopt in accordance with the Legislative Decree 231 issued in 2001. The Decree 231 introduced for the first time in Italy the possibility of criminal prosecution of entities in the case of crimes committed in the interest or to the advantage of the same entities by persons who are placed in a « high level » position. At the same time, the Decree 231 established that, in the awareness of a corporate culture based on prevention of the risk of crime, a company could be exempted from liability if it proves the adoption and effective implementation of the Organization, Management and Control Model to prevent the crime that occurred, based, for example, on the instructions contained within the company’s Code of Ethics. The adoption of an Organization, Management and Control Model and the establishment of a Supervisory Board represent additional tools supporting the companies control system from the perspective of improving the management and prevention of business risks. Nevertheless, as mentioned, the element of specific interest that these tools bring with them is the stimulus to the implementation of Codes of Ethics, that are instruments of corporate governance through which companies communicate the rules that guide the management of the business and the cultural foundations of the company. The present work aims to analyze the characteristics of the Organization, Management and Control Models by Decree 231 and the Code of Ethics, as well as the reciprocal interconnections between the two documents inside companies that belongs to the national public transport industry, that is relevant both for the significant impacts on the community, both for the resources involved, both for the frequent relationships with existing Public Administration. In conclusion, an empirical survey is developed with the aim to understand the diffusion of Organization, Management and Control Model by Decree 231 and Code of Ethics inside the national public transport companies, in order to understand empirically the mutual influences.

MODELLI ORGANIZZATIVI EX D.LGS. N. 231/2001 NEL SETTORE DEL TRASPORTO PUBBLICO. CARATTERISTICHE, DIFFUSIONE E RAPPORTI CON IL CODICE ETICO NEL CONTESTO NAZIONALE / Marchini, Pier Luigi; Tibiletti, Veronica; Furlotti, Katia. - In: IL CONTROLLO NELLE SOCIETÀ E NEGLI ENTI. - ISSN 1972-828X. - 2(2013), pp. 199-245.

MODELLI ORGANIZZATIVI EX D.LGS. N. 231/2001 NEL SETTORE DEL TRASPORTO PUBBLICO. CARATTERISTICHE, DIFFUSIONE E RAPPORTI CON IL CODICE ETICO NEL CONTESTO NAZIONALE

MARCHINI, Pier Luigi;TIBILETTI, Veronica;FURLOTTI, Katia
2013-01-01

Abstract

In Italy, since 2001, companies controls system has been influenced by the introduction of a new subject, the so-called Supervisory Board (Organismo di Vigilanza), which has the duty to ensure the functioning and observance of the Organization, Management and Control Models (Modelli Organizzativi) to adopt in accordance with the Legislative Decree 231 issued in 2001. The Decree 231 introduced for the first time in Italy the possibility of criminal prosecution of entities in the case of crimes committed in the interest or to the advantage of the same entities by persons who are placed in a « high level » position. At the same time, the Decree 231 established that, in the awareness of a corporate culture based on prevention of the risk of crime, a company could be exempted from liability if it proves the adoption and effective implementation of the Organization, Management and Control Model to prevent the crime that occurred, based, for example, on the instructions contained within the company’s Code of Ethics. The adoption of an Organization, Management and Control Model and the establishment of a Supervisory Board represent additional tools supporting the companies control system from the perspective of improving the management and prevention of business risks. Nevertheless, as mentioned, the element of specific interest that these tools bring with them is the stimulus to the implementation of Codes of Ethics, that are instruments of corporate governance through which companies communicate the rules that guide the management of the business and the cultural foundations of the company. The present work aims to analyze the characteristics of the Organization, Management and Control Models by Decree 231 and the Code of Ethics, as well as the reciprocal interconnections between the two documents inside companies that belongs to the national public transport industry, that is relevant both for the significant impacts on the community, both for the resources involved, both for the frequent relationships with existing Public Administration. In conclusion, an empirical survey is developed with the aim to understand the diffusion of Organization, Management and Control Model by Decree 231 and Code of Ethics inside the national public transport companies, in order to understand empirically the mutual influences.
2013
MODELLI ORGANIZZATIVI EX D.LGS. N. 231/2001 NEL SETTORE DEL TRASPORTO PUBBLICO. CARATTERISTICHE, DIFFUSIONE E RAPPORTI CON IL CODICE ETICO NEL CONTESTO NAZIONALE / Marchini, Pier Luigi; Tibiletti, Veronica; Furlotti, Katia. - In: IL CONTROLLO NELLE SOCIETÀ E NEGLI ENTI. - ISSN 1972-828X. - 2(2013), pp. 199-245.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11381/2680879
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