This site uses technical and third-party cookies to improve your browsing experience. Learn more

    Model 231 (MOG)

    The Organisation, Management and Control Model constitutes the cornerstone of the 231 system and represents the entity's preventive architecture against criminal risks connected to business activity.

    The Organisation, Management and Control Model (MOG 231)

    The Organisation, Management and Control Model constitutes the cornerstone of the 231 system and represents the entity's preventive architecture against criminal risks connected to business activity.

    It is not a formal document or bureaucratic formality, but an integrated system of rules, procedures and controls aimed at preventing the commission of offences of the type that occurred.

    To have exonerating effect, the model must:

    • identify the activities within which offences may be committed (risk mapping)
    • provide specific protocols aimed at planning the formation and implementation of the entity's decisions
    • regulate methods of financial resource management suitable to prevent the commission of offences
    • introduce information flows towards the Supervisory Body
    • provide a disciplinary system suitable to sanction internal violations
    • be effectively implemented, monitored and constantly updated

    The adequacy of the model is subject to a substantive and concrete assessment: its formal adoption is not sufficient, but proof of its effective implementation and its preventive capacity in relation to the entity's specific risks is required.

    In proceedings, the demonstration of the absence of organisational fault is played precisely on the quality, coherence and operability of the model adopted.

    Competenze correlate

    Bancarotta e Reati della Crisi d'ImpresaReati TributariReati PrevidenzialiReati Societari, Finanziari e di MercatoRiciclaggio e Reati Economico PatrimonialiContraffazione e Tutela Penale della Proprietà Industriale

    Approfondimenti correlati

    Compliance 231Confisca del profitto e responsabilità 231: la Cassazione delimita l'applicazione del principio Massini nei rapporti tra ente e autore del reatoCommenti e novità giuridichePNRR e responsabilità penale nella fase di chiusura del piano: controlli, fattispecie e tutela preventiva dell'impresaEstradizioni e Mandati di ArrestoMandato di arresto europeo (MAE): radicamento in Italia e rifiuto della consegna

    Frequently asked questions about Administrative Liability of Entities – Legislative Decree 231/2001

    What is corporate administrative liability under Legislative Decree 231/2001?
    Legislative Decree 231/2001 introduces an autonomous imputation framework alongside individual criminal liability: a company may be held liable for offences committed in its interest or for its benefit by senior management or subordinates. Sanctions include financial penalties, interdictory measures and confiscation, with direct effects on business continuity.
    How is the adequacy of an Organisational Model 231 assessed?
    The Organisational, Management and Control Model (MOG) is the exculpatory tool provided by Legislative Decree 231/2001. Its adequacy requires an effective mapping of crime risks, adequate control protocols, an autonomous Supervisory Board, and ongoing training. Adequacy is not measured on paper but on the model's substantial ability to prevent predicate offences.
    What interdictory precautionary measures can affect an entity?
    In 231 proceedings, a company may be subject to interdictory precautionary measures such as suspension of activities, prohibition from contracting with public authorities, exclusion from public subsidies and financing, and prohibition from advertising goods and services. The defence verifies the existence of serious indicia of liability and the concrete risk of reoffending.
    How is the Supervisory Board structured and what are its requirements?
    The Supervisory Board (OdV) must have autonomy, independence, professional competence and continuity of action. It may be single-member or collegial; in SMEs, it may coincide with the board of statutory auditors. The OdV supervises the effectiveness of the Model, receives reports, proposes updates and reports to corporate bodies. Its composition and functioning directly affect the exculpatory defence under Legislative Decree 231/2001.
    Does the Model 231 also protect small and medium enterprises?
    Legislative Decree 231/2001 applies to all entities — including SMEs — that have legal personality or are otherwise endowed with autonomous assets. For SMEs, a simplified OdV structure (even single-member) is permitted, and a Model proportionate to the size and operational complexity of the entity is acceptable. A poorly calibrated or merely formal Model may not produce the exculpatory effect, exposing the company to sanctions.

    Request a confidential consultation

    Every request is handled with the utmost discretion and professional confidentiality.

    All expertise areas