E&M

2023/2

Fabrizio Acerbis

Compliance Issues are Relevant Factors for Strategic Decision-Making

Among the new elements in the debate that has emerged in recent years regarding the governance of Italian companies, two of them concern the area of compliance, which refers to the set of rules that companies must follow to due to external influences. The first element relates to the emphasis on ESG factors (encompassed within the broader scope of sustainability). The second concerns the adequacy of the organizational, administrative, and accounting structure of the company, as mandated by Article 2086 of the Civil Code, which assigns non-delegable responsibilities to the corporate leadership.

THE ACCESS TO THIS CONTENT IS FOR SUBSCRIBERS ONLY

Are you a subscriber? Login or subscribe.