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Autore
Vitali, Matteo L.

Titolo
Riforma del "terzo settore", nuova disciplina dell'impresa sociale e regole societarie
Periodico
Osservatorio del diritto civile e commerciale
Anno: 2020 - Fascicolo: 1 - Pagina iniziale: 79 - Pagina finale: 127

The essay concerns some of the rules enacted by the Italian legislator following the approval ofthe new «third sector code» («Code») and the introduction of a new legislative regime (also) for«social enterprises» («SEs»). The main purpose of the article is, on one hand, to highlight therelationship between the new regime and the company law rules to which the new rules makefrequently reference and, on the other hand, to find-out the real nature of such a relation. Whatis the role displayed by company law? Did the legislator use these rules to establish a new andspecial regime (namely a «third sector company law»)? Or, are such rules only used to «completethe system» of the third sector in the name of their flexibility and completeness? Then theresearch turns to examine the different organizational forms of the third sector’s entities andsocial enterprises as well. Some thoughts about a new provision allowing the latter to distributea limited amount of dividends should certain conditions be satisfied are also included. The essayfocuses on the corporate governance of social enterprises: an investigation about the so called«multi-stakeholders» approach is carried on in light of its relationship with «corporate socialresponsibility». Also some remarks about the role of the management are presented in this essay.Are the directors of these entities facing a new paradigm of the «business judgement rule»?The last part of the essay concerns an investigation about the Code’s rules governing extraordinarytransactions executed by third sector’s entities (mergers, de-mergers, and transformation).



SICI: 2281-2628(2020)1<79:RD"SND>2.0.ZU;2-Q
Testo completo: https://www.rivisteweb.it/download/article/10.4478/98133
Testo completo alternativo: https://www.rivisteweb.it/doi/10.4478/98133

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