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Jun 29

Written by: soluzionidnnadmin
6/29/2010 7:22 PM 

Il D.Lgs. 231/01 ha introdotto nell’ordinamento italiano la responsabilità delle società per i reati commessi da amministratori, manager, dipendenti, partner o collaboratori.
La responsabilità, definita amministrativa, ma sostanzialmente riferibile alla sfera penale, è prevista a carico delle società ogni volta che un reato sia commesso da propri collaboratori nell’interesse o a vantaggio della stessa. Non è necessario aver conseguito un “vantaggio” concreto, ma è sufficiente che vi sia “l’interesse” dell’azienda ad un potenziale vantaggio derivante dalla commissione del reato.
Tale responsabilità si aggiunge a quella della persona fisica che ha realizzato materialmente il fatto.

 

Le sanzioni

Le sanzioni previste a carico delle società sono molto pesanti e consistono in:

  • sanzioni interdittive (interdizione dall’esercizio dell’attività, sospensione o revoca delle autorizzazioni, licenze o concessioni funzionali alla commissione dell’illecito; divieto di contrarre con la pubblica amministrazione; esclusione da agevolazioni, finanziamenti, contributi o sussidi ed eventuale revoca di quelli concessi; divieto di pubblicizzare beni o servizi);
  • pubblicazione della sentenza di condanna;
  • sanzione pecuniaria fino ad un massimo di Euro 1.549.370,69;
  • confisca del profitto che l’ente ha tratto dal reato.

I reati

Tra i reati che possono configurare la responsabilità della società si segnalano:

  • Reati commessi nei rapporti con la Pubblica Amministrazione;
  • Delitti informatici e trattamento illecito di dati;
  • Reati societari;
  • Reati di abuso di mercato;
  • Reati di omicidio colposo e lesioni colpose gravi o gravissime, commessi con violazione delle norme antinfortunistiche e sulla tutela dell’igiene e della salute sul lavoro;
  • Ricettazione, riciclaggio e impiego di denaro, beni o utilità di provenienza illecita;
  • Reati transnazionali.

L’elenco completo e dettagliato dei reati attualmente previsti dal legislatore è riportato nel documento allegato. (Visiona e scarica l’allegato Elenco reati D.Lgs. 231/2001).

Cosa fare per essere esonerati dalla responsabilità

La società non è ritenuta responsabile se dimostra di avere “adottato ed efficacemente attuato” un Modello Organizzativo idoneo a prevenire la commissione di reati della stessa fattispecie di quello verificatosi.
In altri termini, le aziende possono tutelarsi ed essere completamente esonerate dalla responsabilità in questione se provano che eventuali reati siano stati commessi da propri collaboratori in aperta violazione di regole interne (Modelli Organizzativi conformi a quanto richiesto dalla normativa).

La recente introduzione nell’ambito di applicazione del D.Lgs 231/01 delle nuove tipologie di reato correlate alle violazioni in materia di Sicurezza sul lavoro e la recente entrata in vigore del nuovo D.Lgs 81/08 “Testo Unico sulla Sicurezza del Lavoro” hanno ampliato ulteriormente il numero di aziende potenzialmente coinvolgibili.
L’adozione e l’efficace attuazione di un Modello Organizzativo, sostenuto da un adeguato Codice Etico, è quindi una scelta necessaria – e non più rinviabile – per ogni società che intenda evitare di incorrere in sanzioni tali da mettere potenzialmente in crisi qualunque tipo di azienda.
Per rendere ancora più evidente la fondamentale importanza di tale scelta è previsto che i soci possano esercitare un’azione di responsabilità nei confronti degli amministratori della loro società che non abbiano adottato un Modello Organizzativo conforme a quanto richiesto dalla normativa e che, quindi, abbiano di fatto messo a repentaglio la stabilità o la sopravvivenza stessa dell’azienda.

Tuttavia, dotarsi e far rispettare un Modello Organizzativo non è solo l’unica via per essere esonerati dalle responsabilità previste dal D.Lgs. 231/2001. Un approccio all’introduzione del Modello non limitato all’obiettivo di difesa dalle sanzioni determina il conseguimento di molti ulteriori vantaggi che possono contribuire in modo significativo al miglioramento dei risultati aziendali.

Tra i principali vantaggi che si possono ottenere:

  • semplificazione organizzativa (favorisce la realizzazione di un’impostazione organizzativa unitaria superando la contemporanea presenza di procedure spesso contrastanti tra loro, quali ad esempio procedure sicurezza, procedure privacy, procedure qualità…);
  • limitazione dei rischi (permette una razionalizzazione dei processi ai fini della riduzione dei rischi);
  • aumento dell’efficienza aziendale (agevola la condivisione delle informazioni e la definizione di attività di controllo);
  • creazione di vantaggi competitivi (migliora l’immagine dell’azienda nei rapporti con i clienti e con tutti i portatori d’interesse, con conseguente generazione di nuove opportunità di affari);
  • facilitazione dell’accesso al credito bancario (la presenza di un efficace Modello Organizzativo è un parametro importante di valutazione per la concessione del credito in base a “Basilea 2”).

I consulenti Soluzioni, avendo realizzato fin dal 2002 interventi di consulenza e formazione per la realizzazione e lo sviluppo di Modelli Organizzativi, consapevoli dei vantaggi conseguibili con un approccio costruttivo, propongono servizi e strumenti che consentono alle aziende clienti di cogliere anche le opportunità offerte dal D.Lgs. 231/2001, coniugando il rispetto delle norme con il miglioramento della gestione e delle strategie di sviluppo.

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