Autore
Bertocchi, Marco

Titolo
Transparency in local state-owned enterprises in Italy
Periodico
Symphonya
Anno: 2017 - Fascicolo: 2 - Pagina iniziale: 31 - Pagina finale: 46

Transparency, integrated with corruption prevention measures, is one of the key answers provided by the Italian legislator to face the problem of the inefficiencies of Local SOEs. While, according to the international guidelines formulated by the OECD, SOEs should follow the same standards of transparency and disclosure adopted by listed companies, the approach followed in Italy is to assimilate SOEs to public administrations by providing them the same transparency regime as "compatible". An important exception concerns listed publicly owned companies, for which a "lighter" public transparency regime integrates the transparency and disclosure measures generally provided for listed companies.



SICI: 1593-0300(2017)2<31:TILSEI>2.0.ZU;2-N
Testo completo: http://symphonya.unimib.it/article/download/2017.2.04bertocchi/11569

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