The administrative responsibility of entities for crimes committed in their interest by top managers has lately been extended to new infringement behaviors, following a recent law enacted by the Italian Parliament on October 17, 2012. The original list of crimes included in Legislative Decree no. 231 of 8 June 2001 has extensively been adjourned during the years, up to the recent novelties which foresee a direct administrative responsibility of companies or organizations for facts related to top managers also in cases of private corruption. The Decree identifies the type of criminal violations which may trigger the administrative responsibility of entities, yet envisages a possible avoidance of liability in case of adoption of an Organisational Model in line of theory capable of avoiding the execution of the indicated crimes, if respected. In addition, the Decree enhances the development and enforcement of corporate governance systems, encouraging the adoption of a check and balance general measure between corporate bodies under which companies may be directed, managed and controlled and prevented in their possibility of violating criminal law, also ensuring sound and accurate financial reporting and deter fraud.