Two major legislative initiatives, currently under parliamentary
review, will reshape the compliance landscape for companies
operating in Italy:
- The implementation of Directive (EU) 2024/1226 (Directive),
introducing criminal offenses for breaches of EU restrictive
measures and integrating them into the framework of corporate
criminal liability
- The comprehensive reform of Legislative Decree 231/2001
(231 Decree), aimed at revising the regime
governing the liability of legal entities for crimes committed by
their managers or employees in the interest or for the benefit of
the company
Taken together, these developments will significantly change the
Italian corporate compliance environment. On one side, compliance
with international sanctions would become even more critical, not
only because the scope of restrictive measures continues to expand
but also because breaches may now trigger criminal liability for
both individuals and companies. This also makes
