Economique Analyses Essay

4023 words - 17 pages


Filippo Battaglia 0000469560

Facolta di Economia e Marketing (CLEM)

Questo seminario organizzato e diretto dal Professor Carlo Boschetti e dal Professor Simone Ferriani introduce e spiega come il tessuto economico stia reagendo alla sfida per individuare i percorsi e le azioni future in modo favorire sempre più uno sviluppo economico (locale) capace di coniugare competitività e responsabilita’ etica d’impresa. Il percorso sviluppato in dieci incontri, con professori e professionisti, affronta prospettive di tipo storico, antropologico, filosofico, sociologico e ovviamente economico ...view middle of the document...

Il capitalismo sostenibile divide il capitale in diverse tipologie: capitale umano, sociale, ecologico e finanziario. Quest’ultimo è il mezzo con il quale gli altri capitali vengono scambiati, non ha alcun valore intrinseco ma possiede solo valore di scambio.
La rivalutazione del capitale umano, come elemento che concorre alla creazione del profitto d’impresa, ha sottolineato la necessita’ di creare una carta che ne regoli l’utilizzo.
Questa puo’ definirsi come la “Carta Costituzionale dell’impresa“, una carta dei diritti e doveri morali che definisce la responsabilità etico-sociale di ogni partecipante all’organizzazione imprenditoriale. La struttura del Codice Etico può variare da impresa a impresa, ma generalmente viene sviluppato su cinque livelli: 1) I principi etici generali che raccolgono la missione imprenditoriale ed il modo più corretto di realizzarla; 2) Le norme etiche per le relazioni dell’impresa con i vari stakeholder (consumatori, fornitori, dipendenti, etc.); 3) Gli standard etici di comportamento - Principio di legittimità morale - Equità ed eguaglianza - Tutela della persona - Diligenza - Trasparenza - Onestà - Riservatezza - Imparzialita' - Tutela ambientale - Protezione della salute 4) Gli strumenti di attuazione. L'attuazione dei principi contenuti nel Codice Etico e' affidata di solito ad un Comitato etico. Ad esso e' affidato il compito di diffondere la conoscenza e la comprensione del Codice in azienda, monitorare l’effettiva attivazione dei principi contenuti nel documento, ricevere segnalazioni in merito alle violazioni, intraprendere indagini e comminare sanzioni. 5) Le sanzioni interne per la violazione delle norme del Codice In Italia tali Codici sono ancora in procinto di diffondersi in modo piu‘ capillare a tutte le imprese. Alcuni esempi ci vengono forniti dal Codice di Comit, Coop Adriatica (grande distribuzione), ENI, FIAT e di Glaxo Welcome (farmaceutica).
Questa diffusione limitata e’ in parte spiegata dal D. Lgs n. 231. Tale Decreto Legislativo (entrato in funzione nel 2001 su spinta dell'Unione Europea) ha introdotto nell'ordinamento italiano la responsabilità amministrativa delle società per i reati previsti e commessi dai propri amministratori, dirigenti o dipendenti nell'interesse e a vantaggio delle società stesse. Il Decreto prevede che le aziende adottino ed attuino un modello organizzativo idoneo a prevenire la realizzazione di tali reati. Il sistema richiede inoltre l'istituzione di un organo di controllo interno ( Commissione etica) alla società con il compito di vigilare sul funzionamento, l'efficacia e l'osservanza del Modello e di curarne l'aggiornamento. I dipendenti stessi possono inviare delle segnalazioni di violazione del codice etico, per stimolare questo comportamento in alcune imprese è possibile fare delle segnalazioni anonime.
Per creare un codice etico è consigliabile avere un certo numero di dipendenti (solitamente superiore a 100), questo discorso e’ inerente al fatto che...

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