Legislative Decree No. 231/2001


The Italian legislative decree No. 231 of 2001 affirms right from the very title the administrative function of the ‘new responsibility’ of the company. It is, indeed, a new criminal liability regime at the expense of the companies (legal persons) for some crimes committed or attempted by administrators, employees and individuals who are designated to the management or the supervision of the company. This type of responsibility is in addition to that of the physical person that materially committed the offence.

Therefore, the cooperative is not the direct offender anymore, but the premise of its imputation is due to the fact that the offence is committed by a subject that is functionally part of the company. This regulation, thus, constitutes a kind of ‘organisational’ responsibility. It is a fundamental evolution that is changing somehow the paradigms of responsibility. In fact, in case that organisation, management and control models are adopted by the company in order to prevent crimes, before crimes are committed, then only in this case the company’s responsibility is excluded.

That is the reason why also La Formica Coop. Soc., in compliance with Legislative Decree June 8th, 2001 no. 231, decided to adopt its own Organisation, Management and Control Model Legislative Decree no. 231/2001, its own Ethics Code and established a specific Supervisory Board.

The Supervisory Board is monitoring the implementation of the organisation Model, in relation to the different types of criminal offences that are covered by this Decree, it is moreover verifying the effectiveness of the Model and its capacity to prevent the commitment of criminal offences, and it is identifying and suggesting updates or changes to the Model according to the changed legislation or the changed business conditions.

In order to give the model its function of ‘exclusion of responsibility of the company’, it is necessary for the model to be ‘suitable to prevent the realisation of the criminal offences in question’ and to be ‘effectively implemented’. It must have specific requirements such as: identifying the activities in which criminal offences may be committed; providing specific procedures aimed at planning the development and application of the cooperative’s decisions related to the crimes to be prevented; providing flow of information towards the Supervisory Board; providing a disciplinary system, in order to identify the penalties for the failure to comply with the measures set forth in the Model itself.

La Formica has attempted to create a model that should be not only a legal and formal product, but a product of the daily observation of the company’s flow and of the history of the cooperative. It is an activity necessary to identify the offences that may be committed and in which circumstances, such as: the participation in tenders, the relationship with competitors, the establishment of ATI or consortia, the performance of contracts, the allocation of consultancy, the management of financial resources and of financial flows, etc.

In short, a framework of specific actions from which it is possible to detect irregularities in the operating environment, both internal and external, in which the cooperative is operating. These actions are further subdivided and processed, in order to be monitored with greater effectiveness and efficiency.

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 All interest bearers regarding the Code of Ethics may report the violation of the Code to the Supervisory Board. The Supervisory Board will evaluate promptly the report even by consulting the sender, the person responsible of the alleged infringement and every individual who may be involved.

The Supervisory Board is committed to ensuring the secrecy of the identity of the reporting person, without prejudice to legal obligations.

The reports to the Supervisory Board may be sent by:

  • e-mail to: odv231@laformica.rimini.it
  • ordinary mail (writing “confidential” on the envelope) addressed to:
    Organismo di Vigilanza 231 c/o La Formica Cooperativa Sociale arl onlus Via Portogallo, n.2 – 47922 Rimini
  • through the specific reporting form addressed to the Supervisory Board, available below

Report submission form about Legislative Decree 231/2001