Italian compliance programmes in groups of companies
by Francesca Rossignoli
International Journal of Auditing Technology (IJAUDIT), Vol. 1, No. 3/4, 2013

Abstract: Legislative Decree 231/01 introduced corporate criminal liability into the Italian legal system: companies are exempted from the liability if they set up and implement a suitable compliance programme (called 'Model 231'). Recent statements in the sphere of jurisprudence have drawn attention to these compliance programmes in groups of companies, although the legislation does not cover them. By means of empirical evidence this paper investigates the organisational set-ups adopted by companies within groups and the measures drawn up to implement a compliance programme. Special attention is paid to elements of differentiation that make the compliance programme 'specific' to each company and therefore more likely to prevent criminal offences.

Online publication date: Thu, 30-Jan-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Auditing Technology (IJAUDIT):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com