{"id":4439,"date":"2026-09-15T15:52:57","date_gmt":"2026-09-15T13:52:57","guid":{"rendered":"https:\/\/www.makeitalia.com\/organizational-model-231\/"},"modified":"2026-10-02T16:42:47","modified_gmt":"2026-10-02T14:42:47","slug":"organizational-model-231","status":"publish","type":"page","link":"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/","title":{"rendered":"Organizational Model 231"},"content":{"rendered":"

Organizational Model 231<\/h1>\n
Corporate structure and management of sensitive processes.<\/div>\n

\"\"<\/p>\n

What it’s about<\/div>\n

Organizational Model 231<\/h2>\n
During 2021, we implemented the Organization and Management Model pursuant to Legislative Decree No. 231\/2001. 231. The Model, pursuant to Legislative Decree 231\/2001, refers to a set of protocols useful for regulating and defining the corporate structure and the management of its sensitive processes. Makeitalia’s Organizational Model 231 for risk prevention is, for us, a fundamental management and organizational tool.<\/div>\n

Code of Ethics<\/h2>\n
Il Code of Ethics di Makeitalia S.r.l.<\/p>\n

enuncia l\u2019insieme dei diritti, dei doveri e delle responsabilit\u00e0 della Societ\u00e0 rispetto a tutti i soggetti con i quali entra in relazione per il conseguimento del proprio oggetto sociale
\n(clienti, fornitori, dipendenti e\/o collaboratori, soci, istituzioni). Pertanto, \u00e8 una direttiva le cui regole di condotta devono essere tenute presenti nella quotidianit\u00e0 del lavoro e che presuppone, in primis, il rispetto delle leggi e dei regolamenti, anche interni alla Societ\u00e0 vigenti.
\nSi propone di fissare \u201cstandards\u201d etici di riferimento e norme comportamentali a cui orientare
\ni processi decisionali aziendali e la condotta della Societ\u00e0.
\nRichiede al management e a tutti i soggetti cui si rivolge comportamenti coerenti, cio\u00e8 azioni che non risultino, anche solo nello spirito, dissonanti rispetto ai principi etici aziendali.
\nContribuisce ad attuare la politica di responsabilit\u00e0 sociale della Societ\u00e0, poich\u00e9 \u00e8 consapevole che la considerazione delle istanze sociali e ambientali contribuisce a minimizzare l\u2019esposizione a rischi di compliance e reputazionali, rafforzando il senso di appartenenza nei suoi interlocutori.<\/p><\/div>\n

Sanctioning system<\/h2>\n
\n

Article 6, paragraph 2, letter e) and Article 7, paragraph 4, letter b) of Legislative Decree No. 231 of 2001 establish the necessary provision of a “disciplinary system suitable for sanctioning non-compliance with the measures indicated in the model.”
<\/span><\/p>\n

The sanctioning system, as an integral part of the MOG, is adopted by resolution of the<\/span>
Board of Directors of Makeitalia S.r.l. on 09\/11\/2021.<\/span><\/p>\n

The function of the foreseen sanctions, proportionate to the violation and deterrent, is to make the action of the Supervisory Body binding and to constitute an essential requirement of the MOG for the purpose of exemption from any liability of the Company. For the performance of this activity,<\/span>
the OdV will make use of the designated corporate functions.<\/span><\/p>\n

The sanctioning system is modulated according to the category of classification of the Recipients, as well as the eventual autonomous or quasi-subordinate nature of the relationship between the Recipients and the Company.<\/span><\/p>\n<\/div>\n

Reporting procedures<\/h2>\n
\n

Makeitalia S.r.l. has always been attentive to preventing risks that could compromise the responsible and sustainable management of its business.<\/p>\n

For this reason, Makeitalia S.r.l. has adopted an Organization, Management, and Control Model pursuant to Legislative Decree No. 231\/2001 (“Model 231”), including a Code of Ethics and a Whistleblowing procedure.<\/p>\n

Makeitalia S.r.l. has also entrusted a Supervisory Body (“OdV”) \u2013 an independent and autonomous body \u2013 with the task of overseeing compliance with the provisions of Model 231, verifying their actual effectiveness, and evaluating the need for any updates.<\/p>\n

In this context, Law No. 179\/2017, concerning “Provisions for the protection of those who report crimes or irregularities of which they have become aware in the context of a public or private employment relationship,” introduced the instrument of so-called “whistleblowing.”<\/p>\n

The Italian legislator, with Law No. 2022\/127, delegated the Government to transpose EU Directive 2019\/1937 on the protection of persons in the public and private sectors who report breaches of Union law, with the possibility of extension to other acts\/sectors by Member States. On March 10, 2023, the Council of Ministers approved Legislative Decree No. 24 relating to the adaptation of the EU Directive.<\/p>\n

This is a tool, aimed at protecting the integrity of Makeitalia S.r.l., through which it is possible to report, even confidentially, to the Supervisory Body any conduct \u2013 learned in the course of duties performed within Makeitalia S.r.l. \u2013 that may constitute violations of Model 231, or illicit conduct relevant under Legislative Decree No. 231\/2001, as well as violations of EU law in a very wide range of sectors expressly indicated in the annex to Directive (EU) 2019\/1937 (including: public procurement, financial services, product and transport safety, environment, food, public health, privacy, network security, competition).<\/p>\n

To this end, Makeitalia S.r.l. has structured a whistleblowing procedure ( ) capable of guaranteeing two confidential reporting channels to the OdV regarding potential non-compliance with Model 231, ethical principles, or applicable laws and regulations, or with other sectors indicated by law.<\/p>\n

The usability of this procedure is limited to cases where the whistleblower \u2013 who learned the information in the course of their duties \u2013 acts in good faith and the report is based on precise and consistent factual elements.<\/p>\n

Makeitalia S.r.l. encourages reporting any irregularities in good faith, but does not tolerate false or vexatious claims, mere suspicions or rumors, personal complaints, or grievances.
In such cases, disciplinary actions will be taken against those who abuse the whistleblowing procedure.<\/p>\n

Makeitalia S.r.l. has adopted (i) a web-based IT platform; (ii) a dedicated telephone answering service for reports. Both channels are able to ensure compliance with regulations protecting the confidentiality of the identity of the whistleblower, the reported party, any third parties\/witnesses cited, and the facts reported.<\/p>\n

Depending on the matter of interest for which a whistleblowing report is to be submitted, the specific form must be completed, namely:<\/p>\n

FORM A (“231 Reports”)<\/strong> for violations of Model 231, the Code of Ethics, or illicit conduct relevant under Legislative Decree No. 231\/2001;<\/p>\n

FORM B (“Other Reports”)<\/strong> for other violations of EU law in a very wide range of sectors expressly indicated in the annex to Directive (EU) 2019\/1937 (including: public procurement, financial services, product and transport safety, environment, food, public health, privacy, network security, competition).<\/p>\n<\/div>\n

Forms<\/div>\n

Reports<\/h2>\n
    \n
  • \n

    Form A: 231 Reports<\/h3>\n
    \n

    What can be reported<\/strong><\/p>\n

    Reports can be submitted when there is a perceived risk that an individual:<\/p>\n

      \n
    • is about to engage in conduct that may constitute a crime or an offense relevant under Legislative Decree No. 231\/2001;<\/li>\n
    • is about to violate the Code of Ethics or Model 231;<\/li>\n
    • is about to engage in any irregular behavior that may cause financial or reputational damage to Makeitalia S.r.l.<\/li>\n<\/ul>\n

      In any case, to protect the integrity of the entity, you are encouraged to discuss the matter with the person as soon as possible, making them aware of the perceived risk, reminding them of the importance of the safeguards under Legislative Decree No. 231\/2001, the procedure or instruction that risks being violated, and, if necessary, involving the responsible manager of the affected business process in the discussion.<\/p>\n

      Who can report<\/strong><\/p>\n

      Anyone broadly connected to the organization where the violation occurred, who might fear retaliation due to their economic vulnerability, specifically:<\/p>\n

        \n
      • Employee<\/li>\n
      • Self-employed worker<\/li>\n
      • External collaborator<\/li>\n
      • Freelancers and consultants<\/li>\n
      • Intern (paid or unpaid)<\/li>\n
      • Volunteer (paid or unpaid)<\/li>\n
      • Anyone whose employment relationship has ended or has not yet begun (former employee or candidate)<\/li>\n
      • Anyone working under the supervision and direction of contractors, subcontractors, and suppliers<\/li>\n
      • Shareholders and persons with administrative, management, supervisory, or representative functions<\/li>\n<\/ul>\n

        The person making the report is, however, responsible for its content.<\/p>\n

        Confidentiality Information<\/strong><\/p>\n

        The confidentiality of the report’s content is guaranteed.<\/p>\n

        An internal report submitted to a party other than the one indicated shall be forwarded, within seven days of its receipt, to the competent party, with simultaneous notification of the transmission to the reporting person.<\/p>\n<\/div>\n<\/li>\n

      • \n

        Form B: Other Reports<\/h3>\n
        \n

        Other violations provided for by law refer to all reports made outside the scope of Legislative Decree 231\/01, and specifically, by way of example, the following sectors are listed:<\/p>\n

          \n
        • public procurement;<\/li>\n
        • financial services;<\/li>\n
        • product and transport safety;<\/li>\n
        • environment;<\/li>\n
        • food;<\/li>\n
        • public health;<\/li>\n
        • privacy;<\/li>\n
        • network security;<\/li>\n
        • competition.<\/li>\n<\/ul>\n

          What can be reported<\/strong><\/p>\n

          Reports can be submitted when there is a perceived risk that a person from Makeitalia S.r.l. or someone who has a relationship with it:<\/p>\n

            \n
          • is about to engage in conduct that may constitute a crime or an offense, within the matters indicated by law;<\/li>\n
          • is about to violate an organizational provision \u2013 understood as a procedure, regulation, operating instructions, and\/or any other document in use \u2013 within the matters indicated by law;<\/li>\n
          • is about to engage in any irregular behavior that may cause financial or reputational damage to Makeitalia S.r.l., within the matters indicated by law.<\/li>\n<\/ul>\n

            In any case, to protect the integrity of the entity, you are encouraged to discuss the matter with the person as soon as possible, making them aware of the perceived risk and, if necessary, involving the responsible manager of the affected business process in the discussion.<\/p>\n

            Who can report<\/strong><\/p>\n

            Anyone broadly connected to the organization where the violation occurred, who might fear retaliation due to their economic vulnerability:<\/p>\n

              \n
            • Employee<\/li>\n
            • Self-employed worker<\/li>\n
            • External collaborator<\/li>\n
            • Freelancers and consultants<\/li>\n
            • Intern (paid or unpaid)<\/li>\n
            • Volunteer (paid or unpaid)<\/li>\n
            • Anyone whose employment relationship has ended or has not yet begun (former employee or candidate)<\/li>\n
            • Anyone working under the supervision and direction of contractors, subcontractors, and suppliers<\/li>\n
            • Shareholders and persons with administrative, management, supervisory, or representative functions<\/li>\n<\/ul>\n

              The person making the report is, however, responsible for its content.<\/p>\n

              Confidentiality Information<\/strong><\/p>\n

              An internal report submitted to a party other than the one indicated shall be forwarded, within seven days of its receipt, to the competent party, with simultaneous notification of the transmission to the reporting person.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n


              \n<\/p>\n","protected":false},"excerpt":{"rendered":"

              Organizational Model 231 Corporate structure and management of sensitive processes. What it’s about Organizational Model 231 During 2021, we implemented the Organization and Management Model pursuant to Legislative Decree No. 231\/2001. 231. The Model, pursuant to Legislative Decree 231\/2001, refers to a set of protocols useful for regulating and defining the corporate structure and the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4539,"menu_order":37,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-4439","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nOrganizational Model 231 | Makeitalia<\/title>\n<meta name=\"description\" content=\"Discover the Organizational Model 231 adopted in 2021: protocols and procedures to prevent risks and ensure structured corporate management.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Organizational Model 231 | Makeitalia\" \/>\n<meta property=\"og:description\" content=\"Discover the Organizational Model 231 adopted in 2021: protocols and procedures to prevent risks and ensure structured corporate management.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/\" \/>\n<meta property=\"og:site_name\" content=\"Makeitalia\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-02T14:42:47+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"8 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Organizational Model 231 | Makeitalia","description":"Discover the Organizational Model 231 adopted in 2021: protocols and procedures to prevent risks and ensure structured corporate management.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/","og_locale":"en_US","og_type":"article","og_title":"Organizational Model 231 | Makeitalia","og_description":"Discover the Organizational Model 231 adopted in 2021: protocols and procedures to prevent risks and ensure structured corporate management.","og_url":"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/","og_site_name":"Makeitalia","article_modified_time":"2026-10-02T14:42:47+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/","url":"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/","name":"Organizational Model 231 | Makeitalia","isPartOf":{"@id":"https:\/\/www.makeitalia.com\/en\/#website"},"datePublished":"2026-09-15T13:52:57+00:00","dateModified":"2026-10-02T14:42:47+00:00","description":"Discover the Organizational Model 231 adopted in 2021: protocols and procedures to prevent risks and ensure structured corporate management.","breadcrumb":{"@id":"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/organizational-model-231\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.makeitalia.com\/en\/"},{"@type":"ListItem","position":2,"name":"About Makeitalia","item":"https:\/\/www.makeitalia.com\/en\/about-makeitalia\/"},{"@type":"ListItem","position":3,"name":"Organizational Model 231"}]},{"@type":"WebSite","@id":"https:\/\/www.makeitalia.com\/en\/#website","url":"https:\/\/www.makeitalia.com\/en\/","name":"Makeitalia S.r.l.","description":"","publisher":{"@id":"https:\/\/www.makeitalia.com\/en\/#organization"},"alternateName":"Makeitalia","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.makeitalia.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.makeitalia.com\/en\/#organization","name":"Makeitalia S.r.l.","alternateName":"Makeitalia","url":"https:\/\/www.makeitalia.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.makeitalia.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.makeitalia.com\/wp-content\/uploads\/2026\/07\/favicon.svg","contentUrl":"https:\/\/www.makeitalia.com\/wp-content\/uploads\/2026\/07\/favicon.svg","width":1,"height":1,"caption":"Makeitalia S.r.l."},"image":{"@id":"https:\/\/www.makeitalia.com\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/pages\/4439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/comments?post=4439"}],"version-history":[{"count":6,"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/pages\/4439\/revisions"}],"predecessor-version":[{"id":5840,"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/pages\/4439\/revisions\/5840"}],"up":[{"embeddable":true,"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/pages\/4539"}],"wp:attachment":[{"href":"https:\/\/www.makeitalia.com\/en\/wp-json\/wp\/v2\/media?parent=4439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}