Abstract
Italian Legislative Decree no. 231 of 08.06.2001 only goes part way to governing
transnational operations by organisations, with a multitude of issues arising as a result.
Some have been resolved by case law and legal commentaries, with very different
approaches being adopted; others remain unresolved and are subject to interpretation by
lawyers. Pending the introduction of Italian or EU legislation in order to bring uniformity to
this complex issue where inter-legality is concerned, an operational tool has been put forward
for the design of cross-border organisation, management and control systems that enables
compliance with Italian Law 231/2001 and, in parallel, allows the associated operating costs
to be kept in check. The study involved an interdisciplinary, theoretical and practical approach
based on observations of cross-border businesses, the position adopted by the courts, and
the academic and scientific world, working from an international and comparative
perspective.