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Legislative Decree 231/01 - Code of Responsibility Bodies (Corporate Social Responsibility - CSR Italian Code) annotated with the Law, the Ministerial Report and correlated with the text of the relevant legislation.

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The Legislative Decree of June 8, 2001. 231 is part of an ongoing process of harmonization and standardization of State regulations in Europe that led to the introduction of the responsibility "penalty" of societas in our system. This is a newly created concept that led to the demise of the traditional principle contained in the maxim "Societas potest non-criminal" in favor of the new principle inherent in the maxim "Societas puniri potest."
The legislation in question is characterized by having a legal hybrid, because, in spite of the Legislative Decree 231/01 is entitled under the auspices of the administrative liability of entities, the same, in reality, also conceals a penal nature related to guarantees of the criminal process. From that it follows a multidisciplinary nature that led to the creation of a third category of responsibility.
The ratio of the relevant legislation is aimed at the divulgation of legality preventive already within the corporate structure and corporate ethics in the performance of all activities that purely economic, as a result, they are assisted by for profit.
The multifaceted character of the legislation in question and the constant expansion of the same, by the express will of the legislature, highlight the need for a code covering all areas of law that the responsibility goes to the Societas Tangere.

Michele Cattadori collaborates with several magazines and is the author of numerous publications on the subject of Liability Entities - Legislative Decree 231/01. A practicing lawyer, in Piacenza, in the study of the family founded in 1937.