摘要：The ∗legislative decree number 231 of 2001 introduces the accountability of corporations for unlawful administrative .actions, which set a crime (this includes corporations with or without legal status). Specifically, the corporation is responsible for alleged crimes committed in its interests or with the aim of taking an advantage. This represents the idea of alleged accountability: a) by people who represent the corporation or have administrative as well as managerial functions in the corporation or in its entities (financially and functionally autonomous). In addition, by people who manage and control substantially the corporation; b) by people under the supervision or directions of the subjects mentioned above (the concept of accountability provided in article 2049 in the Italian civil code according to some doctrine).
