The article analyzes some problematic areas of the regulation of the board of statutory auditors (“collegio sindacale”) of state-owned companies – relating both to the appointment, composition and duration, and to the supervisory function over compliance with the law, the corporate bylaws and the principles of correct administration – on the assumption that these aspects are all connected to the efficient functioning of the board of auditors, especially due to the role of absolute centrality it should assume in this type of company
GARILLI C (2025). IL COLLEGIO SINDACALE NELLE SOCIETÀ A CONTROLLO PUBBLICO. Riflessioni sparse su alcune questioni controverse. RIVISTA DEL DIRITTO COMMERCIALE E DEL DIRITTO GENERALE DELLE OBBLIGAZIONI(1), 17-55.
IL COLLEGIO SINDACALE NELLE SOCIETÀ A CONTROLLO PUBBLICO. Riflessioni sparse su alcune questioni controverse
GARILLI C
2025-06-01
Abstract
The article analyzes some problematic areas of the regulation of the board of statutory auditors (“collegio sindacale”) of state-owned companies – relating both to the appointment, composition and duration, and to the supervisory function over compliance with the law, the corporate bylaws and the principles of correct administration – on the assumption that these aspects are all connected to the efficient functioning of the board of auditors, especially due to the role of absolute centrality it should assume in this type of company
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