The expression of the company’s desire to comply to the requirements of the Legislative Decree 231/2001, of which the Organizational and Management Models are an explicit consequence, is constituted by the attached Code of Ethics, a fundamental oversight assumed by the Company by resolution of the Board of Directors dated 24 February 2014. 

The Code of Ethics, collecting the ethical principles and values ​​that must inspire – beyond and regardless of what is mandatory by law – conducts and behavior of those who work in the interest of the Company (both inside and outside the company)integrates the Organizational Model in terms of the fundamental values ​​and rules of conduct of the Company itself. 

The requirements of the Code apply to management, employees, collaborators (agents and consultants), customers and suppliers, as well as partners with whom iSMA CONTROLLI S.p.A. comes into contact, except as otherwise provided in this Code and to the extent that this is compatible with the provisions of law or contract from time to time applicable to the relationships between various stakeholders and the Company.

iSMA CONTROLLI S.p.A. company, inspired by the OECD Guidelines, disseminates the values ​​contained in the Code and encourages its partners to comply with their own standards of transparency, responsibility, quality, compliance with laws, loyalty, honesty and fairness, impartiality and respect for equal opportunities of gender and any other type, in addition to the values ​​of environmental protection, correct use of financial resources, maintaining the confidentiality of information, protection of industrial property, intellectual property and copyright, correct management of cash flows and fighting against corruption.

A specific Supervisory Body (Supervisory Body) monitors compliance with the Code of Ethics and the application of additional safeguards, tools and procedures for the prevention of “supposed crimes” as per the aforementioned decree, also for the purpose of ensuring the transparency of the activities and behaviors adopted, specific training, periodic audits and continuous improvement actions.

With the aim of strengthening the activity of prevention and monitoring of compliance with the behaviors indicated in the Code of Ethics, the following e-mail address is available to anyone:, to which any behavior non-compliant with the principles and criteria of conduct indicated in the Code of Ethics, in the individual organizational models and in the procedures associated with them must be reported.