Rivista del Diritto Commerciale e del diritto generale delle Obbligazioni

Abstract: Corporate Organization and Directors’ Liability – The rule requiring directors of corporations to set up administrative, organizational and accounting structures raises several issues: this essay aims to indicate a solution to those related to the prerequisites and limits of directors’ liability and the role to be given in this matter to the so-called business judgment rule.  

Summary: 1. La struttura – 2. La funzione – 3. La responsabilità – 4. Il sindacato giudiziale  

Keywords: company law — directors’ duty to institute appropriate organizational structure — business judgment rule.