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Environmental crime, in a large number of cases, is an expression of corporate crime: from this it is evident that action must be taken, not only against the individual responsible for the crime, but also the legal entity, increasingly playing a leading role, since an environmental crime is the result of a corporate policy that fails to safeguard the surrounding environment. In Italy, administrative liability (which actually amounts to criminal liability) of legal entities, companies and associations, including those without legal personality (Italian Legislative Decree no. 231/2001) has been introduced. Since 2011 bodies - and principally companies - have been held criminally liable for a number of environmental crimes committed by a person in a senior position or by a person subject to management or supervision. The punitive system is capable of having significant impact on the activities conducted by companies: through the application of interdictory sanctions, as well as fines for any situation envisaged in the list of predicate offences, and the ability, at any time, to order confiscation, also by way of equivalent measures. The body will not be held liable if, before committing the crime, it set up an adequate organisational, management and monitoring model. In the absence of precise legislative references, made by the relevant law-makers, to provide guidelines on which an adequate organisational, management and monitoring model should be based, it is unclear what sort of guiding role the international environmental standard UNI EN ISO 1400 actually has. The study intends to probe any points of reference that may be used by the body to put together the organisational, management and monitoring model and any existing differences. [ABSTRACT FROM AUTHOR]

The study is focused on corporate philanthropy, one aspect of the extensive concept of corporate social responsibility (CSR). CSR requires corporations to optimize rather than maximize their profits, taking into considerations a triple bottom line of economic, social, and environmental values. CSR has been characterized as the concept in a variety of ways such as legally complying with the letter of the law, complying with the social and environmental codes of conduct engaging in corporate philanthropy, and the broader impact that business has on society among others. The aim of the current paper is to examine the philanthropic behaviour of large corporations in the Czech Republic based on the analysis of data provided by the companies. Furthermore, they are also identified the principal domains of corporate philanthropy these companies and describe the behaviours with common factors. In particular, we analyse the existing conditions that develop philanthropy approach for all organizations to motivate philanthropic contributions. The findings resulted in offered ways and approaches use corporate philanthropy for other organizations not just for large corporations. The current paper represents the results of the preliminary research for the following more voluminous study of philanthropy in the Czech Republic. The paper concludes with a brief discussion of these findings in relation to the theoretical positions advanced for corporate philanthropy. [ABSTRACT FROM AUTHOR]