The Project and its contents

As previously affirmed, the Project has set itself the objective of an adjustment of the CoSO Report within the Italian context and to thoroughly analyse the roles, responsibilities, and the complex processes of interrelations that concern the different parties involved (Stockholders, Board members, other Stakeholders, Control and external audit Bodies, Stock Exchange).

PricewaterhouseCoopers has asked for the contributions of ideas from the Scientific Committee by opening and “enlarged debate” on Corporate Governance.

The project has produced and publishes therefore two “reports”:

1. The first, “Alignment of Corporate Governance”, is the summary of the considerations and suggestions of the Scientific Committee regarding the enlarged debate on Corporate Governance;
   
   
2. The second, “The System of Internal Control – An Integrated Reference Model for Corporate Government”, is the “Italian version” of the CoSO Report, the American document translated by PricewaterhouseCoopers and enriched with addendum notes shared by the Scientific Committee, that establish the adaptation of the “System of Internal Control” to suit the Italian context.