The number “231” refers to Legislative Decree 8/6/2001, No. 231, which first introduced criminal liability for entities, in addition to that of the individual who materially committed the unlawful act.
The entity can therefore be held responsible for a series of offenses indicated within the regulation itself and continuously updated (e.g., Undue perception; Computer crimes; Embezzlement, extortion, corruption; Counterfeiting of currency and credit; Corporate crimes (e.g., false corporate communications); etc.).
The entity’s liability is excluded only in cases where:
- The individuals in roles of representation, administration, and management acted in their own exclusive interest and that of third parties.
- The individuals are subject to the supervision and direction of others, and there has been a failure to comply with supervisory or management obligations.
- The individuals committed the offenses by fraudulently circumventing the organizational and management models.
- In the case of adopting an “exempting” model as indicated by the regulation. In such cases, the entity is not liable for the offenses committed by the individual if:
- It demonstrates that it has adopted an organizational and management model suitable for preventing the offenses indicated in D.L.231;
- It has entrusted an external body with independent powers of initiative and control with the task of supervising the functioning of the model;
- There was no failure in supervision;
- In the case of adopting an “exempting” model as indicated by the regulation. In such cases, the entity is not liable for the offenses committed by the individual if:
Therefore, an Organizational and Management Model pursuant to Legislative Decree 231/2001 is a set of protocols that regulate and define the corporate structure and the management of its sensitive processes. If correctly applied, it reduces the risk of committing criminal offenses and if correctly developed, adopted, and updated, it can exempt a company from its administrative liability dependent on crime.
The model that has been developed for Margherita and is proposed after approval by the Board of Directors was constructed through a careful risk mapping process lasting several months, followed by the design of a control system also made up of specific protocols and procedures.
Concretely, the model is composed and structured by the following documents that will be attached to the minutes of this meeting:
- MOG00_Margherita_231_2023_Rev.02
- MOG01_Introduction_regulation_Margherita_231_Rev.00
- MOG02_Presentation-coop-Margherita_2023_rev.01
- MOG03_Prevention_measures-Margherita_231_2023_Rev.02
- MOG04_Supervisory_Board_Margherita_231_2023_Rev.02
- MOG05_Risk_matrix – Margherita_2023_Rev.00
- MOG06_Ethical_Code-Margherita-231_2023_Rev.02
- MOG07_Sanctions_system-Margherita-231_2023_Rev.1
- MOG08_Relevance_of_Offenses-Margherita-231-2022_Rev.00
- MOG10_Whistleblowing_Procedure_rev 03