L’organo di controllo come identikit del sistema di governance

[Machine translation] The contribution examines the new system of supervisory bodies introduced by Legislative Decree no. 47/2026, trying to verify if the stated objective of 'typological neutrality' of governance models is, has actually been reached. The analysis shows how, despite the introduction of a nucleus, municipality of discipline, significant differences persist between board of statutory auditors, supervisory board, and management oversight committee with regard to professionalism, independence, powers and, accountability. The result is a picture in which the proclaimed equivalence of systems coexists with a, continuing centrality of the traditional model.