{"id":16573,"date":"2026-11-04T15:33:17","date_gmt":"2026-11-04T14:33:17","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=16573"},"modified":"2026-11-04T16:44:11","modified_gmt":"2026-11-04T15:44:11","slug":"the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/","title":{"rendered":"THE \u2018MINI-REFORM\u2019 OF THE MANAGEMENT AND CONTROL SYSTEMS OF PUBLIC LIMITED COMPANIES"},"content":{"rendered":"\n<p>The recent Legislative Decree No. 47 of 27 March 2026, implementing the so-called \u2018Capital Markets Act\u2019 (Act No. 21\/2024), contains not only extensive amendments to the provisions on capital markets set out in the Consolidated Law on Finance (\u201cTUF\u201d, Legislative Decree 98\/1998), but also the reorganisation and partial reformulation of certain provisions of the Civil Code concerning the administration and control of public limited companies (Article 9 of Legislative Decree 47\/2026).<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp\" alt=\"Cover of RLVT Circular 25\/2026 on corporate governance: mini-reform of S.p.A. management and control systems\" class=\"wp-image-16582\" width=\"542\" height=\"768\" srcset=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp 723w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-212x300.webp 212w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-768x1087.webp 768w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-100x142.webp 100w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en.webp 909w\" sizes=\"(max-width: 542px) 100vw, 542px\" \/><\/figure><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-black-background-color has-text-color has-background\" href=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/Circolare-25_2026-Miniriforma-governance-spa_en-GB.pdf\" style=\"border-radius:8px\" target=\"_blank\" rel=\"noreferrer noopener\">Download circular<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p> <a href=\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/\" class=\"x-btn x-btn-mini x-btn-flat more-link\">Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69],"tags":[91],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Corporate governance: 2026 mini-reform for Italian S.p.A.<\/title>\n<meta name=\"description\" content=\"Corporate governance: Legislative Decree 47\/2026 reorganises Civil Code rules on management and control of Italian S.p.A.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate governance: 2026 mini-reform for Italian S.p.A.\" \/>\n<meta property=\"og:description\" content=\"Corporate governance: Legislative Decree 47\/2026 reorganises Civil Code rules on management and control of Italian S.p.A.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/\" \/>\n<meta property=\"og:site_name\" content=\"RLVT\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-04T14:33:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-04T15:44:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.rlvt.it\/#organization\",\"name\":\"RLVT - Tax Legal AFC Advisory\",\"url\":\"https:\/\/www.rlvt.it\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/rlvt-tax-legal-afc-advisory\/\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.rlvt.it\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png\",\"contentUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png\",\"width\":4779,\"height\":902,\"caption\":\"RLVT - Tax Legal AFC Advisory\"},\"image\":{\"@id\":\"https:\/\/www.rlvt.it\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.rlvt.it\/#website\",\"url\":\"https:\/\/www.rlvt.it\/\",\"name\":\"RLVT\",\"description\":\"Relevant Business Matters\",\"publisher\":{\"@id\":\"https:\/\/www.rlvt.it\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.rlvt.it\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp\",\"contentUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#webpage\",\"url\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/\",\"name\":\"Corporate governance: 2026 mini-reform for Italian S.p.A.\",\"isPartOf\":{\"@id\":\"https:\/\/www.rlvt.it\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#primaryimage\"},\"datePublished\":\"2026-11-04T14:33:17+00:00\",\"dateModified\":\"2026-11-04T15:44:11+00:00\",\"description\":\"Corporate governance: Legislative Decree 47\/2026 reorganises Civil Code rules on management and control of Italian S.p.A.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.rlvt.it\/en\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"THE \\u2018MINI-REFORM\\u2019 OF THE MANAGEMENT AND CONTROL SYSTEMS OF PUBLIC LIMITED COMPANIES\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#webpage\"},\"author\":{\"@id\":\"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c\"},\"headline\":\"THE \\u2018MINI-REFORM\\u2019 OF THE MANAGEMENT AND CONTROL SYSTEMS OF PUBLIC LIMITED COMPANIES\",\"datePublished\":\"2026-11-04T14:33:17+00:00\",\"dateModified\":\"2026-11-04T15:44:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#webpage\"},\"wordCount\":78,\"publisher\":{\"@id\":\"https:\/\/www.rlvt.it\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp\",\"keywords\":[\"Alfonso Badini Confalonieri\"],\"articleSection\":[\"Newsletter\"],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c\",\"name\":\"administrator\",\"sameAs\":[\"https:\/\/www.rlvt.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Corporate governance: 2026 mini-reform for Italian S.p.A.","description":"Corporate governance: Legislative Decree 47\/2026 reorganises Civil Code rules on management and control of Italian S.p.A.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/","og_locale":"en_US","og_type":"article","og_title":"Corporate governance: 2026 mini-reform for Italian S.p.A.","og_description":"Corporate governance: Legislative Decree 47\/2026 reorganises Civil Code rules on management and control of Italian S.p.A.","og_url":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/","og_site_name":"RLVT","article_published_time":"2026-11-04T14:33:17+00:00","article_modified_time":"2026-11-04T15:44:11+00:00","og_image":[{"url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp"}],"twitter_card":"summary_large_image","twitter_misc":{"Written by":"administrator","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/www.rlvt.it\/#organization","name":"RLVT - Tax Legal AFC Advisory","url":"https:\/\/www.rlvt.it\/","sameAs":["https:\/\/www.linkedin.com\/company\/rlvt-tax-legal-afc-advisory\/"],"logo":{"@type":"ImageObject","@id":"https:\/\/www.rlvt.it\/#logo","inLanguage":"en-US","url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png","contentUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png","width":4779,"height":902,"caption":"RLVT - Tax Legal AFC Advisory"},"image":{"@id":"https:\/\/www.rlvt.it\/#logo"}},{"@type":"WebSite","@id":"https:\/\/www.rlvt.it\/#website","url":"https:\/\/www.rlvt.it\/","name":"RLVT","description":"Relevant Business Matters","publisher":{"@id":"https:\/\/www.rlvt.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rlvt.it\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#primaryimage","inLanguage":"en-US","url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp","contentUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp"},{"@type":"WebPage","@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#webpage","url":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/","name":"Corporate governance: 2026 mini-reform for Italian S.p.A.","isPartOf":{"@id":"https:\/\/www.rlvt.it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#primaryimage"},"datePublished":"2026-11-04T14:33:17+00:00","dateModified":"2026-11-04T15:44:11+00:00","description":"Corporate governance: Legislative Decree 47\/2026 reorganises Civil Code rules on management and control of Italian S.p.A.","breadcrumb":{"@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.rlvt.it\/en\/home\/"},{"@type":"ListItem","position":2,"name":"THE \u2018MINI-REFORM\u2019 OF THE MANAGEMENT AND CONTROL SYSTEMS OF PUBLIC LIMITED COMPANIES"}]},{"@type":"Article","@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#article","isPartOf":{"@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#webpage"},"author":{"@id":"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c"},"headline":"THE \u2018MINI-REFORM\u2019 OF THE MANAGEMENT AND CONTROL SYSTEMS OF PUBLIC LIMITED COMPANIES","datePublished":"2026-11-04T14:33:17+00:00","dateModified":"2026-11-04T15:44:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#webpage"},"wordCount":78,"publisher":{"@id":"https:\/\/www.rlvt.it\/#organization"},"image":{"@id":"https:\/\/www.rlvt.it\/en\/the-mini-reform-of-the-management-and-control-systems-of-public-limited-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/11\/circolare-25-2026-spa-governance-en-723x1024.webp","keywords":["Alfonso Badini Confalonieri"],"articleSection":["Newsletter"],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c","name":"administrator","sameAs":["https:\/\/www.rlvt.it"]}]}},"_links":{"self":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/16573"}],"collection":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/comments?post=16573"}],"version-history":[{"count":3,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/16573\/revisions"}],"predecessor-version":[{"id":16587,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/16573\/revisions\/16587"}],"wp:attachment":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/media?parent=16573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/categories?post=16573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/tags?post=16573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}