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The function of the supervisory body and of the management body under the rules of the Italian banking authority on corporate governance and on internal control system of the banks

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  • Vincenzo Calandra Buonaura

Abstract

The aim of the present study is to examine the new provisions of Banca d'Italia on governance and on the internal control system of the Banks with respect to the functions, the tasks and the responsibilities of the Board of directors (or of the Supervisory Board in the Two Tier System) and of the executive directors. This essay considers, in particular, the differences between such provisions and the law of companies at large and of listed companies with respect to the process of directors appointment, the internal organization of the Board and the division of functions among the company bodies. Finally, the author analyses the consequences of the new rules on risk control and on the internal control system of the Banks from the point of view of the responsibility of the directors.

Suggested Citation

  • Vincenzo Calandra Buonaura, 2015. "The function of the supervisory body and of the management body under the rules of the Italian banking authority on corporate governance and on internal control system of the banks," Banca Impresa Società, Società editrice il Mulino, issue 1, pages 19-38.
    • Handle: RePEc:mul:jqmthn:doi:10.1435/79775:y:2015:i:1:p:19-38
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