La responsabilità degli enti e la piccola e media impresa

[Autom. eng. transl.] The essay focuses on the responsibility for crime as per Legislative Decree 231/01 of small and medium enterprises. Starting from the Italian regulatory system and through the comparison with the most significant comparative experiences (especially in the United States), the Author analyzes the criticalities of the "criminal" imputation with respect to organizations that do not have an actual split between ownership and management and that are not equipped of a sufficiently complex organization. In a political-criminal key, the contribution, after having reviewed the reform proposals already presented, focuses on the possibility of developing a threshold of non-imputability of small companies.