Supervisory Board

The Italian Legislative Decree no. 231/01 (hereinafter the "Decree") has represented a turning point in the Italian law since it introduced the concept of administrative liability of the company for offenses committed by individuals acting in the name and on behalf of the former, obtaining profit for the company and/or causing damage to persons, things, or the environment.

If the business wishes to avoid sanctions for such offenses, it must adopt a model of organization, management and control for the prevention of the offenses under the Decree, a disciplinary code and must appoint an independent monitoring and verification body called Supervisory Board.

This body (which may be a single or a collective party) must supervise the functioning and the observance of the model (including its updating) and should be given initiative and control powers (i.e. autonomy).

The professionals of RSM Studio Tributario e Societario have many years of experience in Supervisory Boards within major companies, belonging to both Italian and foreign groups.

How can we help you?

Contact RSM Studio Tributario e Societario by phone at

Milano: +39 02 89095151

Roma:  +39 06 5754963 

or email your questions, comments, or proposal requests.