In order to pursue the prevention of the offences referred to in Articles 24 and 25 of Legislative Decree no. 231/01, all Subjects involved are forbidden to:
- engage in any conduct that, although only in an abstract or potential way, may constitute an offence under Articles 24 and 25 of Legislative Decree no. 231/01;
- implement any situation of conflict of interest vis-à-vis the Public Administration, public bodies and/or subjects assimilated to them by the Italian State, the European Community and foreign States in relation to the provisions of the offences in question;
- grant or give sums of money or other benefits to public officials or persons in charge of a public service belonging to the Public Administration, to public bodies and/or subjects equivalent to them of the Italian State, the European Community and foreign States; give any form of gift to employees of the Public Administration or their families that may influence their impartiality or independence of judgment or induce them to ensure any type of advantage for the Organisation;
- make promises of any kind (employment, internships, etc.) or grant advantages of any kind in favour of public officials or public service officers belonging to the Public Administration, public bodies and/or subjects assimilated to them of the Italian State, the European Community and foreign States, as well as for the benefit of other individuals or legal entities that are in any case traceable to the sphere of interest of the subjects indicated above; examining or proposing to employees, consultants or collaborators of the Public Administration business opportunities or benefits of any other kind, for themselves or others, that may unduly benefit them; promising or offering, to them or to third parties indicated by them, the provision of consultancy services of any kind and for any reason; promising or providing them, or to third parties indicated by them, services or work of personal benefit.
- perform services in favour of Third parties that are not related to what has been contractually agreed with such parties;
- grant and pay sums of money to Third Parties other than the amounts contractually agreed upon, or distribute gifts or gratuities other than those specifically provided for by the Board; entertainment expenses and gratuities may not have purposes other than those of merely promoting the image of the Organisation and in any case must be in compliance with the provisions decided by the Board;
- provide, draft or deliver to public officials or persons in charge of a public service belonging to the Public Administration, public bodies and/or subjects assimilated to them by the Italian State, the European Community and foreign States, declarations, data or documents with inaccurate, wrong, incomplete, defective and/or false content in order to obtain certifications of any kind, or to obtain public grants, contributions or subsidised financing; omit due information, in order to unduly guide the decisions of the Public Administration or, in any case, provide untruthful or biased information;
- allocate any sums or contributions received from national, international or EU public bodies by way of grants, contributions or funding for purposes other than those for which they were intended, or fail to use such funds within the mandatory terms that may be envisaged by the relevant authorisation act;
- make gifts or gratuities outside the provisions of the procedures;
- behave in a misleading manner that could deceive the Public Administration in the technical-economic assessment of the products and services offered; be represented by consultants or third parties when this situation could create conflicts of interest;
- make payments in kind or make cash payments exceeding the amounts provided for in the procedures in force;
- entertain any contractual relationship with third parties in the absence of a specific negotiating document that identifies in detail and exhaustively the subject of the service, the terms and methods of its performance, as well as the agreed consideration or the related determination criteria;
- in purchasing processes, favour suppliers as indicated by employees, consultants or collaborators of the Public Administration as a condition for the subsequent performance of activities. Such actions are prohibited both if carried out directly by SRM through its own employees and if carried out indirectly through non-employees acting on behalf of SRM itself;
- not define in writing all the terms and conditions of contracts with suppliers (including consultants and partners); not choosing suppliers in a transparent manner and in compliance with the provisions of internal procedures; not including in contracts a specific declaration stating: that they are aware of the regulations set forth in Leg. 231/2001 and its implications for the Organisation, that they have never been implicated in legal proceedings relating to the offences contemplated therein (or if they have been, they must in any case declare this for the purposes of greater attention on the part of the Organisation in the event of the establishment of the supply relationship), that they formally adhere to the Model 231 in force at SRM and accept the consequences of violations by them of the regulations set forth in Legislative Decree 231 /2001;
- fail to follow internal procedures relating to payments;
- offer or accept any object, service or favour of value in order to obtain more favourable treatment in relation to any relationship with the Public Administration.
- In addition, those in charge of administrative/accounting processes must check that every operation and transaction is:
- legitimate, consistent, congruous, authorized, verifiable;
- properly and adequately recorded so that the decision-making, authorization and execution process can be verified;
- accompanied by a correct/authentic documentary support and suitable to allow, at any time, controls on the characteristics and motivations of the operation and the identification of the person who authorised, carried out, recorded and verified the operation itself
- behave in a manner that does not comply with health and safety regulations for workers
It should be pointed out that judicial, tax and administrative inspections (e.g. relating to Law 81/2008, tax audits, INPS, etc.) must be attended by those expressly delegated to do so. Minutes must be drawn up and kept of all proceedings relating to the inspection.
All of the subjects having any business to carry out with this Organisation must:
- behave correctly, transparently and cooperatively, in compliance with the law and internal procedures, in all activities aimed at drawing up the financial statements and other corporate communications, in order to provide members, third parties, the Public Supervisory Authorities and the auditing firm, with complete, truthful and correct information on the economic and financial situation. In the context of the aforementioned behaviours, it is forbidden, in particular, to:
- present or forward false, incomplete or partial data, or in any case data that do not correspond to reality, on the economic, financial and asset situation of the Organisation;
- omit data and information required by law on the economic and financial situation of the Organisation;
- behave correctly, in compliance with the law and internal procedures, paying the utmost attention and accuracy to the acquisition, processing, registration, documentation and illustration of the data and information necessary to enable members to reach a well-founded judgement on the Organisation's economic and financial situation and on the development of its activities; within the scope of the above behaviours, it is forbidden, in particular, to:
- alter the data and information intended for the preparation of any brochures issued;
- illustrate data and information in such a way as to provide a presentation that does not correspond to the actual judgement matured on the asset, economic and financial situation and on the evolution of the activity;
- ensure the regular functioning of the Organisation and of the Corporate Bodies, guaranteeing and facilitating any form of internal control on the corporate management provided for by the law, as well as the free and correct decision-making process of the assembly. In the context of the above behaviours, it is forbidden, in particular, to:
- behave in such a way as to materially impede, through the concealment of documents or the use of other fraudulent means, or hinder the performance of control and audit activities by the Board of Statutory Auditors;
- determine or influence the adoption of resolutions by the assembly, through simulated or fraudulent acts aimed at altering the regular decision-making process of the assembly;
- avoid carrying out simulated operations or spreading false information, likely to cause a significant alteration in assessments on the Organisation made by the members or other interlocutors. Alongside the existing procedures, the following "supplementary safeguards" shall be implemented:
- • timely provision to all members of the Board of Directors of the draft financial statements and the report of the Board of Statutory Auditors on the same, with appropriate documentation certifying that such documents have been submitted.
- behave in compliance with the rules on workers' health and safety.
In order to prevent the criminal offence of impeding control over management by the corporate bodies, the following internal rules and procedures shall be established:
Finally, it is explicitly prohibited for all the Subjects (including Collaborators and Consultants to the extent necessary for their function) to:
- making available, at the registered office of the company for members of the Boards of Directors and Statutory Auditors, all documents relating to items on the agenda of Board meetings;
- provision to the Board of Auditors of all the documentation on the management of the Organisation that the Board of Auditors may require for its periodic audits;
- widespread dissemination throughout the organisation of the principles of conduct on the subject provided for in this Model, so that all the Subjects can provide the control bodies and the Supervisory Board with their utmost cooperation and fairness.
- promote, set up, organise, lead or finance any organisation for the purposes of terrorism or subversion of the democratic order;
- participate in such organisations;
- exploit minors under the age of eighteen for the purpose of staging pornographic performances or producing pornographic material;
- trade in pornographic material;
- disseminate, advertise pornographic material;
- disseminate information for the purpose of soliciting or sexually exploiting minors under the age of eighteen;
- get hold or dispose of pornographic material produced through the sexual exploitation of minors under the age of eighteen;
- organise or advertise holidays and tours intended for the enjoyment of prostitution activities to the detriment of minors or in any case including such activities.