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GOVERNANCE ACCORDING TO CORPORATE SOCIAL RESPONSABILITY MODELS
Abstract
In recent years, the examination of the management models of companies has seen the emergence of more and more, but still not enough, choices of governance oriented, and then conditioned by, to corporate social responsibility which is that strategic vision of the company that includes in its economic objectives, not only the relationships with all its stakeholders, but supports them with social objectives, which then turn into values - measurable - for the same company. This choice is influenced by the national and international regulatory framework for the fight against corruption which now involves many nations in this sense. Therefore, being able to include corporate social responsibility in self-regulation and this one among the ways of the negotiation formation of law, having regard to the creation of legal norms and subjective rights with acts of private matrix, remains the problem of identification of the duty of the rules contained in the models of management based on the precepts of corporate social responsibility. Where, then, should the legal basis of corporate social responsibility management models be sought? What is the importance achieved by these management and compliance models? In order to better understand the phenomenon as a whole, we can look both at the choices of the legislator and the Italian judicial decisions. By examining the international conventions on anti-corruption, the so-called "Rules of good administration" and the recent orientation of the Court of Cassation, on the applicability of administrative liability pursuant to Legislative Decree 231/01 also to foreign entities, it is unthinkable, or even counterproductive, the governance inspired only by maximum profit and not attentive to investments in corporate social responsibility.
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