Corporate responsibility: risk prevention and management

How can companies avoid the even heavy penalties that are triggered if they benefit from offences committed by employees and do not prove that they have adopted a suitable organisational model to prevent the offence? Under what conditions can a company head be held liable for the behaviour of his subordinates? What is the boundary between the freedom of entrepreneurial choices and the fault of a director on which a judge is called to decide? These are increasingly frequent questions since Legislative Decree 231/2001 on corporate liability came into force.

The Focus Norme e Tributi on newsstands on Thursday 8 January, the first of 2026, responds by explaining how both regulations and case law have evolved over the years, also citing the most significant court decisions, not infrequently on well-known and controversial cases.

An analysis of the models, organisation and all other tools necessary to prevent events entailing criminal liability and to demonstrate compliance with the rules.

All this with an eye on the reform project that is taking shape at the Ministry of Justice, where a working group is at work.