Rules for growing business culture
A thesis discussed at the University of Brescia examines the effects of the application of the 231 Model
Corporate culture and business organisation is a fundamental dichotomy that has yet to be fully explored. So much so that it requires continuous in-depth analysis. Also because the relationship between management and culture is changing as the context and conditions in which the company itself operates change. This is also what makes the thesis “Il ‘successo sostenibile’ e la ‘dovuta diligenza: poteri, obblighi e
responsabilità nel governo dell’impresa tra profitto e tutela del contesto” (Sustainable success and due diligence: powers, obligations and responsibility in corporate governance from profit to protection of the context) discussed at the University of Brescia by Linda Rosa, such an interesting read. The aim of the research is clearly set out in the early pages: to explore “the crucial importance of the organisation, management and control models (…), introduced more than twenty years ago by Legislative Decree 231/2001, focusing on their impacts in terms of
corporate culture, sustainability and, last but not least, management of crimes against
the environment.” This ambitious goal was made possible by research funded by doctoral scholarships from the National Operational
Programme for Research and Innovation 2014-2020.
The study starts from the analysis of the concepts of “sustainable success” and “due diligence” as cornerstones of modern governance. In this sense, what is indicated by the 231 Model is understood as a safeguard for the protection of the environment as well as an education and training practice within the company organisation. The theory is then put to the test at Asonext s.p.a., an Italian company in the steel sector, where a study has been carried out for over a year on the methods of applying the model and how they relate to other control and work activities.
Linda Rosa’s conclusion is simple: if applied well, management control rules (such as those relating to the 231 Model) can also contribute to changing the approach towards production of those who work at multiple levels in the company. The author writes in her conclusions: “From this perspective, the process of implementing the 231 Model can no longer be considered a ‘necessary evil’, but must be seen as a stimulus for the reorganisation of the company, an opportunity to strengthen governance systems, improve decision-making processes and promote an integral and transparent corporate culture that is not limited to mere compliance with the law.”
Il “successo sostenibile” e la “dovuta diligenza”: poteri, obblighi e responsabilità nel governo dell’impresa tra profitto e tutela del contesto
Linda Rosa
Thesis, University of Brescia, Department of Economics and Management
PhD in Business & Law – Institutions and Enterprise: Values, Rules and Social Responsibility, 2025
A thesis discussed at the University of Brescia examines the effects of the application of the 231 Model
Corporate culture and business organisation is a fundamental dichotomy that has yet to be fully explored. So much so that it requires continuous in-depth analysis. Also because the relationship between management and culture is changing as the context and conditions in which the company itself operates change. This is also what makes the thesis “Il ‘successo sostenibile’ e la ‘dovuta diligenza: poteri, obblighi e
responsabilità nel governo dell’impresa tra profitto e tutela del contesto” (Sustainable success and due diligence: powers, obligations and responsibility in corporate governance from profit to protection of the context) discussed at the University of Brescia by Linda Rosa, such an interesting read. The aim of the research is clearly set out in the early pages: to explore “the crucial importance of the organisation, management and control models (…), introduced more than twenty years ago by Legislative Decree 231/2001, focusing on their impacts in terms of
corporate culture, sustainability and, last but not least, management of crimes against
the environment.” This ambitious goal was made possible by research funded by doctoral scholarships from the National Operational
Programme for Research and Innovation 2014-2020.
The study starts from the analysis of the concepts of “sustainable success” and “due diligence” as cornerstones of modern governance. In this sense, what is indicated by the 231 Model is understood as a safeguard for the protection of the environment as well as an education and training practice within the company organisation. The theory is then put to the test at Asonext s.p.a., an Italian company in the steel sector, where a study has been carried out for over a year on the methods of applying the model and how they relate to other control and work activities.
Linda Rosa’s conclusion is simple: if applied well, management control rules (such as those relating to the 231 Model) can also contribute to changing the approach towards production of those who work at multiple levels in the company. The author writes in her conclusions: “From this perspective, the process of implementing the 231 Model can no longer be considered a ‘necessary evil’, but must be seen as a stimulus for the reorganisation of the company, an opportunity to strengthen governance systems, improve decision-making processes and promote an integral and transparent corporate culture that is not limited to mere compliance with the law.”
Il “successo sostenibile” e la “dovuta diligenza”: poteri, obblighi e responsabilità nel governo dell’impresa tra profitto e tutela del contesto
Linda Rosa
Thesis, University of Brescia, Department of Economics and Management
PhD in Business & Law – Institutions and Enterprise: Values, Rules and Social Responsibility, 2025