compliance
In pursuing continuous improvement and strengthening our governance, we are committed to developing the Group in line with sustainability principles, complementing regulatory requirements with the ethical values and principles that guide Diemmebi S.p.A. Società Benefit in all its business activities.
The Code of Ethics, adopted in 2019, sets out the ethical and behavioural measures that Diemmebi S.p.A. Società Benefit adopts towards all parties involved, directly or indirectly, in the company's activities, and establishes the lines of conduct to be followed in achieving corporate objectives.
The version of the Code of Ethics currently in force, annexed to the Organisation and Management Model pursuant to Legislative Decree no. 231/2001, was approved by the Board of Directors of Diemmebi S.p.A. Società Benefit on 7 July 2025, incorporating environmental and sustainability principles.
The report, a mandatory document in Italy for Italian Società Benefit and annexed to the annual financial statements, contains an assessment, conducted using independent criteria, of the social and environmental impacts generated by the company. Diemmebi S.p.A. Società Benefit measures its ESG performance and impacts using European standard indicators, while also keeping a close eye on regulatory developments.
The Organisation and Management Model of Diemmebi S.p.A. Società Benefit, adopted in 2019, aims to establish an organisational structure with an internal control system designed to prevent the commission of predicate offences. The model is integrated with the control system already in place within the company and forms part of the process of spreading a corporate culture based on fairness, transparency and legality.
The version of the Organisation and Management Model pursuant to Legislative Decree no. 231/2001 currently in force was approved by the Board of Directors of Diemmebi S.p.A. Società Benefit on 7 July 2025.
In order to ensure responsible management in line with the legal requirements introduced by Legislative Decree no. 24/2023, Diemmebi S.p.A. Società Benefit has adopted the ANAC guidelines “Whistleblowing Guidelines approved by Resolution no. 311 of 12 July 2023” and the “Operational Guide for Private Entities” of October 2023 prepared by Confindustria for the “New Whistleblowing Regulations”.