News · Criminal law · – 29 July 2026

Environmental offences and corporate liability: Decree 81/2026 widens the 231 catalogue

TOPIC
The decree implementing Directive (EU) 2024/1203 also amends Article 25-undecies of Legislative Decree 231/2001.

Legislative Decree no. 81 of 21 April 2026, published in Gazzetta Ufficiale no. 131 of 18 May 2026 and in force since 2 June 2026, implements Directive (EU) 2024/1203 on the protection of the environment through criminal law, which replaced Directives 2008/99/EC and 2009/123/EC. The reform does not concern only the offences in the Criminal Code and in the testo unico ambientale (Italian consolidated environmental act): Title III of the decree amends Legislative Decree no. 231 of 8 June 2001, widening the catalogue of predicate offences and reshaping the sanctions under Article 25-undecies.

For companies the risk perimeter shifts. More conduct is now capable of triggering proceedings against the entity, and exposure to sanctions grows, including disqualification measures, even for supply chains so far treated as marginal from a 231 standpoint. The environmental special part of the organisational model, the delegation of functions and the reporting lines to the supervisory body all need to be reread in the light of the new offences.

IN PRACTICE
Schedule an update of the environmental risk assessment and of the special part of the 231 model, checking that delegations, powers of attorney and spending budgets are consistent with the new duties: an outdated model is the prosecution’s first argument.

Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.

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