IL CONCORSO MEDIANTE OMISSIONE DEGLI AMMINISTRATORI SENZA DELEGA NEI REATI POSTI IN ESSERE DAGLI AMMINISTRATORI DELEGATI

[Autom. eng. transl.] The failure of internal controls in recent financial scandals and the responsibility of non-executive directors. Myths and reality of the boards of directors: the concrete role of the non-executive directors. The liability of non-executive directors for failure to prevent corporate crimes. The persistent (and disturbing) orientation of criminal jurisprudence. The guarantee position of non-executive directors: powers and duties in the discipline of the civil code prior to the company reform. The reform of company law and the guarantee duty of non-executive directors. Really impeding powers of individual directors without delegation? The extreme difficulty of proving the causal link: the omissive conduct of the delegating directors as a necessary condition of corporate wrongdoing. The extreme difficulty of proving the conscious and voluntary participation of the directors delegating to the criminal fact. The impact of the corporate law reform on criminal proceedings for facts brought into force in the previous civil law.