The Legislative Decree 231/2001 allows companies or bodies in general , the opportunity to reduce the risk of being called upon to responsibility for a criminal offense committed in its interest by its managers or employees , adopting and instituting a system of Organisation, Management and Control, with the aim to prevent and combat crime within the company or organization sanctioned by Legislative Decree 231/2001.

With an organization system in place, each employee or director continues to be responsible under criminal law, but this does not extend to the company, that therefore has no consequences on itself. The types of offenses for which it is possible to obtain the discriminant are as follows:

• Misappropriation of public funds.
• Fraud against the State or other public body.
• Illegal distribution of profits.
• False statements in corporate communications.
• Transactions to the detriment of creditors.
• Fictitious capital formation .
• Undue influence in the assembly.
• Obstruction of the function of public vigilance.
• Manipulating the Market.
• Computer fraud to the detriment of the State or other public bodies.
• Corruption.
• Extortion.
• Offences in relation to public funds.
• Offences against the person.
• Corporate crimes.
• Crimes of the hygiene and health at work.
• Environmental Offences.

The necessary condition for the exemption of liability is the adoption by the Organization of an Organizational Model suitable to prevent the crimes , with the introduction of an internal supervisory body that oversees the application of the model, a business Ethics code and procedures and the definition of periodic visits for monitoring and penalties for the failure to apply . We talk about adoption and implementation of a model 231 Organizational because every already company works thanks to a " set of rules , procedures and practices ," more or less formalized , which directs the activities towards the goals set by the property.

This " set of rules , procedures and practices " is the organizational model of the company , the Legislative Decree no. 231/ 01 requires that the model is adequately formalized to describe the internal and external main relationships of the company and it has to meet specific criteria established by law.

• Preliminary assessment of the opportunity of adopting the model and any implementation issues.
• Mapping of corporate risk areas.
• Analysis of potential risks.
• Implementation of protocols and documentation of the Organizational Model 231.
• Drafting or integration of business, accounting and compliance processes in accordance with the principles set out in the Model and adaptation of contracts outstanding.
• Support to the Supervisory Board in carrying out various activities (with eventual assumption of the role).
• Provision of training to employees.
• Periodic audits for Continuous Improvement of the Organization Model.
• A team of professionals in different branches, including a lawyer, an accountant, an IT security expert and an environmental expert is in charge of the realization of said organizational models.