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GLI IMPATTI DEL RECENTE D.LGS. 47/2026 SULLA GOVERNANCE DELLE SOCIETà DI CAPITALI NON QUOTATE


Il sistema della governance societaria è stato profondamente ridefinito dal D.Lgs. 27 marzo 2026, n. 47 in vigore il 29 aprile 2026. Il D.Lgs. 47/2026 introduce infatti una riforma strutturale che aggiorna il Codice Civile e il Testo Unico della Finanza per modernizzare la gestione delle imprese italiane. Le nuove norme pongono al centro della governance la progettazione di assetti organizzativi adeguati, rendendo i vertici aziendali direttamente responsabili della prevenzione delle crisi. Un cambiamento fondamentale riguarda l?"organo di controllo, che assume un ruolo dinamico di raccordo tra i vari flussi informativi per monitorare l?"efficacia reale dei presidi di rischio. Per le società quotate, il decreto semplifica l?"accesso ai mercati attraverso la revisione delle soglie per l?"OPA e l?"adozione di regimi agevolati per le PMI. Vengono inoltre introdotte disposizioni specifiche sull?"uso dell?"intelligenza artificiale e sulla gestione delle minacce informatiche nei processi amministrativi. Per anticipare una sintesi dell?"impatto che la riforma avrà sulla governance delle Società di Capitali non quotate vi segnaliamo l?"articolo “Impatti del D.Lgs. 47/2026 sulla governance delle Società di Capitali non quotate“,
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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