4776%+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++%66

5 !" #$%

%

&'$($))*%+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++%,

#*& -./.% %0%/$%!.1 -2% !-'.".--$%"*/%"$#'$-.%/$3 )/*- 1.%456%"$/%

4776%+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++%66

I.1 L’introduzione del Decreto Legislativo 231/01 nell’ordinamento italiano ... 13

I.2 L’imputabilità della responsabilità in capo all’ente ... 16

I.3 Le misure sanzionatorie ... 19

I.4 Le fattispecie di reato previste dal Decreto e dalle successive modificazioni ... 22

I.5 Introduzione del “modello esimente” della responsabilità amministrativa dell’ente ... 47

I.6 L’organismo di vigilanza ... 54

I.7 Il codice etico ... 60

#*& -./.% %0%%/*%#'$*8 .!$%"$/%(."$//.%" %.'3*! 88*8 .!$9%3$)- .!$%$% !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! #.!-'.//.9%$:%"+/3)+%456;69%!$/%3'<&&.%*/=*%)+&+*+% >5

II.2 L’implementazione del modello ... 70

II.3 Approccio metodologico alla creazione del Modello ... 72

II.4 Il Risk assessment ... 79

II.5 Definizione del Modello “a tendere” ... 95

II.6 Attuazione del modello. ... 100

? ?/ .3'*= *%+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++%675

*//$3*-.%6%@%#*) %3 <' )&'<"$!8 */ %++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++%67,