Since 1987
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Studio Dr. Marco Soverini 
Dott. Commercialista 
Revisore Legale
Via Jussi 3/F
San Lazzaro di Savena (BO)
Fiscal code.:  VRMRC60S28A944P
VAT number :  00432421204
Phone number: +39 051 040 3231

Organizational, administrative and accounting structures

Art. 2086 of the Italian Civil Code, as amended by the Crisis and Insolvency Code in March 2019, obliges company directors, with the provision of penalties, to activate an organizational, administrative and accounting structure ("ORAMCO" structure) adequate to the size and nature of the company, suitable to manage and overcome situations of crisis and loss of business continuity.

In this regard, there have already been some judicial rulings regarding the respective adequacy: the characteristics of the structures are left to the discretion of the management, which must however assume them with criteria of legitimacy and rationality, in order to allow:

  • monitoring of management trends with reference to possible signs of crisis and risks of loss of continuity;
  • to promptly implement all the measures necessary to overcome the crisis and restore continuity.

Currently, environmental and in particular climatic imbalances are assuming very significant dimensions, as highlighted, among others, in the last World Economic Forum in which these risks occupied the first three places in the ranking by probability, and four positions among the first six in the ranking by impact.


top risks

Within these problems, the climatic one has acquired particular importance, as evidenced both by scientific documents (e.g. the latest IPCC report), and by the progressive diffusion of anomalous weather events such as floods, fires, high temperatures, heat waves, rising sea among the main ones.

decarbonizzazione assetti organizzativi amministrativi e contabili

The space already found by this theme in the speeches of the institutional and political leaders at the international level, such as the corrective pathways started (eg. Green Deal UE) and the resources already allocated and being prepared (eg. PNRR, FIT for 55) testify the awareness of the need to initiate corrective measures, which however are not yet managed with the necessary urgency and determination.

fit fir 55

Therefore, a context of strong instability has arisen with high probability of seeing important changes even in the short term and risks of suffering unexpected and unpredictable situations (eg lockdown following Covid).

Climate risks

world metiorological organizationdecarbonizzazione servizi

WMO - United in Science 2021 (September 2021)

The main risks associated with this context include physical risks (e.g. destruction of existing assets with extreme weather events), transition risks (change in the value of assets in the path for decarbonisation), and liability risks (requests for compensation for conducts not previously sanctioned).

Physical risks

SwissRe: analysis of damage from extreme climatic events:

decarbonizzazione assetti organizzativi

Liability risks

judgment of 26.5.2021 against Shell
judgment of 26.5.2021 against Shell

Transition risks

Stranded assets
decarbonizzazione stranded assets

EU path for decarbonisation to 2050

percorso di decarbonizzazione UE 2050

These risks can have significant consequences in the management of companies and make their continuity problematic. Therefore, they must be carefully managed in order to limit the risks of the existing environmental and energy transition path and possibly take advantage of the opportunities connected to it, including:

  • widespread investment requests from investors in companies active in climate action;
  • interest of companies to anticipate expected positionings following the planned intensification of the energy / environmental transition path;
  • foreseeable support at the institutional / public administration level, for initiatives in favor of the climate / environment.


decarbonizzazione assetti amministrativi servizidecarbonizzazione assetti contabili

Contact us now

logo-semidef-neg 1
Studio Dr. Marco Soverini 
Dott. Commercialista 
Revisore Legale
via Jussi 3/f 40068 San Lazzaro di Savena (BO) 
Pec Phone number: +39 051 040 3231 Mobile: +39 328 596 2264
Fiscal code.:  SVRMRC60S28A944P
VAT number :  00432421204

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