Our ethical code

The principles and the provisions of this Code of Ethics (hereinafter the “Code”) form illustrative specifications of the general diligence, correctness and loyalty obligations qualifying the supply of services and the behavior in the work environment, as well as the guidelines inspiring the daily performance of all the members of the Studio Consulenza Associato . The Code’s principles and provisions are binding for the Associates, for all employees (“Staff”) and for all the people cooperating with the Associated Consulting Studio, regardless of their relationship with the Studio (“Consultants”). Associates, Staff and Consultants are hereinafter jointly called “Addressees”. In addition, the companies the Associates are partners of will acknowledge the contents of this Code of Ethics, by providing internal regulations suited to be conveyed and applied by the participants. The Code will be distributed to third parties carrying out activities or having lasting relationships with the Studio Consulenza.

The Code represents a set of principles which compliance is fundamental for the smooth operation, management reliability and image of the Studio Consulenza Associato. Such principles establish operations, behaviours and both internal and external relationships. The Code is also based on non-judicial regulations and addresses the moral and professional sensitivity of the individuals. All members of the Studio Consulenza Associato are morally bound to widespread and apply the Code’s values, depending on their functions. More specifically, the Studio Consulenza Associato guidelines, that will inspire the daily operation of all members of the Studio organization, are the following:

• customer satisfaction, meant as supply of products and services that best meet the needs for status, culture and expectations of the counterparts;
• service customization, meant as personal involvement in the search for the highest added value of all commercial relationships;
• compliance with internal and external regulations, meant as an ongoing search for operating modalities suited to the organization of the Studio Associato and to both primary and secondary legal provisions;
• behaviour correctness, meant as compliance of behaviours to the qualitative standards listed in this Code;
• proper return on the venture capital of the Association and of the individual participants, means as an ongoing search of a profitability suited to the complexity and the overall risks of the activities carried out;
• investment priority to support the existing activity and the continuous improvement of individuals, from a cultural and professional viewpoint.

These guidelines have a joint valence and must be perceived by third parties as factors distinguishing the operations of the Studio Associato from the competition. The Studio Consulenza Associato acknowledges that human resources are an essential development factor. Human resources management is based on the respect of personality and professionalism of each resource in the general framework of these regulations.

Each Addressee will carry out his/her own working activities and services with care, efficiency and correctness, by making the best possible use of the available tools and time, and will be liable for the execution of such activities and services.

While carrying out their working activities, the Addressees will guarantee equal treatment to all parties dealing with the Studio Consulenza Associato, by avoiding discrimination of sex, health condition, race, nationality, political opinions and religious beliefs of his/her contacts.

All the actions and the operations carried out and the behaviours of each Addressee in the course of their functions or assignment will be based on formal and substantial legitimacy and on the safeguard of the Studio Consulenza Associato, in compliance with the regulations in force in the Countries where they operate, with internal procedures and with principles of correctness . The Addressees will not use for personal purposes information, assets and equipments available for carrying out their function or assignment. Each Addressee will not accept, nor make – for himself of for others – pressures, recommendations or suggestions that could be detrimental to the Studio or generate undue advantages to him/herself, the Studio of third parties; each Addressee also will refuse and not make any promise of undue monetary offers or other benefits. The Code Addressees will not accept gifts or other benefits from subjects involved with the Studio Associato activity. An exception will be small low-value presents or favours (free advertising gifts or Christmas gifts, invitations to conventions, convivial meetings, etc.)

The Addressees guarantee the highest level of privacy on news and information on the stakeholders they contact, in compliance with legal requirements, current regulations and internal procedures. The Addressees comply with the office secret, and all news and information learnt during the working practices will be kept confidential, also after the end of the working relationship. Each addressee is expected to:

• collect and process only necessary and adequate data for the purposes of the originating Service/Studio and only if directly linked to his/her functions;
• collect and process data only within specific procedures;
• keep data and protect them against unauthorized access by third-parties;
• link data with modalities allowing any subject authorized to access them to easily draw a picture as accurate, exhaustive and truthful as possible.

Not to disclose by news media any information linked to the execution of working activities, except when specifically authorized.

The Addressees will pursue, during their cooperation activity, the objectives and general interests of the Studio Consulenza Associato. The Addresses will promptly inform their contacts, depending on the circumstances, about activities or situations where they own interests that might clash against the Studio’s (or in case their relatives own such interests), and in any other case where profit reasons apply. The Addresses will comply with any decision taken by the Studio on such matters.

Accounting transparency is based on the truthfulness, accuracy and completeness of basic information for accounting records. All actions and operations carried out by the Studio Consulenza Associato will be adequately recorded and will allow to check the decision-making, authorizing and execution process. An adequate support documentation will be filed in official records for every operation, thus allowing to carry out checks testifying the characteristics and the reasons of the operation and locating the subjects that authorized, carried out, recorded and validated the operation itself. The Addressees will convey complete, transparent, comprehensible and accurate information, allowing stakeholders who must build relationships with the Studio Consulenza Associato to make autonomous decisions, aware of the interests involved, of alternatives and relevant consequences.

The Studio Consulenza Associato is committed to create a serene workplace, where everyone can work in compliance with the laws and the shared principles and ethical values. The Studio Consulenza Associato appreciates the professionalism of employees and consultants, by supporting their training, by providing training tools, by developing and increasing their specific skills. It also commits to comply with work safety regulations and to promote safety in all working areas.

Relationships among employees, consultants and partners will always be based on the principles of a courteous cooperation and will develop in mutual respect of civil rights and freedom.

The Addressees will comply with the regulations of this Code also in their relationships with third parties. Only authorized subjects will entertain relationships with public institutions. Such relationships will comply with diligence, transparency and honesty principles. The Addressees of this Code will behave with the utmost uprightness and integrity towards employees and representatives of public bodies, political forces and trade unions. Gifts and courtesy and hospitality deeds towards representatives of governments, public officers and state employees are allowed only if low-valued, if they do not jeopardize the integrity or the reputation of one of the parties, and if they cannot be interpreted as aimed at acquiring inappropriate benefits.

In the course of its activity, the Studio Consulenza Associato will lawfully and correctly operate, by cooperating with Judicial Authorities, law enforcement agencies and any public officer with inspective powers and carrying out investigations against customers/prospects of the Studio, although in compliance with the professional secret. The Studio expects all employees and consultants to fully cooperate with and support anyone carrying out inspections and checks on behalf of INPS (National Social Welfare Institution), Finance Police, Public Prosecutor’s Office and any other public administration. No one will try to convince others to supply false or deceiving information to competent authorities.

Relationships with the customer will be based on loyalty, transparency and confidentiality and will be characterized by courtesy and professionalism, in order to consolidate the customers’ trust and to promote the image of the Studio Consulenza Associato with the public. Within their abilities, the staff will stay informed and up-to-date in order to offer the customer satisfactory answers and to support informed choices. From this viewpoint, the Addressees will supply the other party information that will be as clear, complete and comprehensible as possible.

Supplier selection and the definition of purchase conditions are based on an objective assessment of quality and price of goods or services, as well as on assistance and timeliness warranties.

The provisions of this Code are an integral part of contractual obligations taken by the Addressees or by subjects entertaining business relationships with the firm. Any violation of the Code regulations could be considered as non-fulfilment of contractual obligations, with all legal consequences, and could lead to contract or assignment cancellation and compensation for damages.