Organization, management and control model
The Organisation, Management and Control Model (MOG) under Legislative Decree 231/2001 is an essential tool for companies that want to protect themselves from criminal-administrative liability for offences committed by managers or other qualified personnel in the interest or to the advantage of the Company. The model allows companies to demonstrate they have taken adequate steps to prevent offences within the organisation, thereby supporting exemption from the entity’s administrative liability.
CEPER helps companies design, implement and manage the 231 organisational model, with a focus on environmental and OHS offences as well as other areas under Legislative Decree 231/2001.
Legislative compliance verification for Environmental Audits
Development of the Organisation, Management and Control Model (MOG) pursuant to Legislative Decree 231/2001 and assumption of the role of OdV member
Our services for the Organisation, Management and Control Model (MOG)
Benefits of the Organisation, Management and Control Model (MOG)
Develop your tailor-made MOG
FAQ
What is the Supervisory Board (OdV) and what role does it play in the MOG?
The Supervisory Board (OdV) is a group of experts appointed by the Board of Directors to monitor the implementation and effectiveness of the Organisation, Management and Control Model (MOG), oversee compliance with procedures, and ensure preventive measures are in place to avoid offences. The OdV must have an independent role, and its members must be experts in legal matters, compliance and internal control. The OdV has the authority to conduct audits, carry out investigations and report anomalies.
What are the main offences that the MOG must prevent?
The Organisation, Management and Control Model must prevent the wide range of offences set out in Legislative Decree 231/2001, including corruption, corporate offences, tax fraud, environmental offences and serious OHS violations resulting in serious or very serious injuries or the death of a worker. Introducing a MOG allows the company to prevent such offences by establishing rigorous internal procedures and strengthening prevention. Adopting a MOG helps minimise the risk that employees and managers commit offences to the company’s advantage, protecting the entity from financial penalties and disqualification sanctions.
Is the 231 Model mandatory for all companies?
No, the Organisation, Management and Control Model (MOG) is not mandatory for all companies, but it is a strategic choice that protects against the sanctions under Legislative Decree 231/2001. However, for certain categories of companies — such as those working with public bodies or in high-risk sectors — adopting the model may be required or strongly recommended. Implementing a MOG offers significant advantages, including reduced legal risk and improved internal control, thereby increasing the company’s competitiveness.
How is the 231 Model adapted to specific company needs?
The Organisation, Management and Control Model (MOG) must be tailored to the size, complexity and risk profile of the company. There is no one-size-fits-all model: each company must create or adapt one to suit its own needs. A preliminary risk analysis, the mapping of business activities and the assessment of sensitive areas make it possible to build a 231 organisational model that reflects the specific characteristics of the business. This approach ensures all internal procedures meet regulatory requirements, thereby reducing the likelihood of sanctions.
What sanctions does Legislative Decree 231/2001 provide if a company does not adopt the MOG?
Legislative Decree 231/2001 provides for severe sanctions against companies that do not adopt a 231 organisational model or that fail to demonstrate adequate preventive measures. Sanctions may be financial — with potentially very significant amounts proportional to the company’s turnover — or disqualification-based, including suspension of business activities or a ban on contracting with public bodies or advertising goods, products or services. Adopting a MOG therefore not only helps avoid sanctions but also demonstrates the company’s commitment to regulatory compliance and a safe, lawful working environment.
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