{"id":845,"date":"2026-02-16T16:11:57","date_gmt":"2026-02-16T16:11:57","guid":{"rendered":"https:\/\/coimasgr-wp.test\/governance-regulation\/"},"modified":"2026-06-22T12:51:56","modified_gmt":"2026-06-22T12:51:56","slug":"regulation","status":"publish","type":"page","link":"https:\/\/coimasgr.com\/it\/chi-siamo\/governance\/regulation\/","title":{"rendered":"Regolamentazione"},"content":{"rendered":"\n<section id=\"accordion-section-12\" data-accordion-uid=\"accordion-section-12\" class=\"text-heading-xs! md:text-heading-lg! max-w-container-columns mx-auto w-full accordion-layout-default\" data-accordion-section data-allow-multiple=\"false\">\n    <ul class=\"border-t-(length:--spacing-dimension-border) border-solid border-border-accordion wp-block-ensoul-accordion-section\">\n        \n\n<li class=\"group border-b-(length:--spacing-dimension-border) border-solid border-border-accordion text-paragraph-base!  wp-block-ensoul-accordion-item\" id=\"accordion-item-3\" data-accordion-item=\"accordion-item-3\" data-initially-open=\"false\">\n        <h2 class=\"title_header m-0 text-heading-xs! md:text-heading-lg!\">        <button\n            type=\"button\"\n            id=\"accordion-item-3-button\"\n            data-accordion-trigger\n            aria-expanded=\"false\"\n            aria-controls=\"accordion-item-3-content\"\n            class=\"appearance-none bg-transparent text-left w-full cursor-pointer py-accordion-y flex gap-gap-accordion items-center transition-colors duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] justify-between flex-row text-left\"\n        >\n            <span class=\"flex-grow min-w-0 break-words\">Controllo regolamentare aziendale<\/span>\n            <span\n                class=\"[&#038;_svg]:w-dimension-icon-accordion [&#038;_svg]:h-auto ml-auto shrink-0 origin-center transition-transform duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:rotate-180\"\n                aria-hidden=\"true\"\n            >\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path fill=\"currentColor\" d=\"M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z\"\/><\/svg>            <\/span>\n        <\/button>\n    <\/h2>\n    <div\n        id=\"accordion-item-3-content\"\n        data-accordion-content\n        class=\"grid grid-rows-[0fr] transition-[grid-template-rows] duration-400 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:grid-rows-[1fr]\"\n        role=\"region\"\n        aria-labelledby=\"accordion-item-3-button\"\n        inert    >\n        <div class=\"min-h-0 overflow-hidden opacity-0 -translate-y-2 transition-all duration-150 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-50\">\n            <div class=\" py-accordion-y accordion-text flex flex-col gap-y-columns-y break-words opacity-0 -translate-y-1 transition-all duration-120 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-120\">\n                \n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-8637ca\"><strong>SECONDO LIVELLO DI CONTROLLI<\/strong><\/p>\n\n\n\n<ul class=\"text-paragraph-sm! md:text-paragraph-base! max-w-container-list! !mr-auto !pl-5 wp-block-ensoul-list\" id=\"list-1\" role=\"list\" aria-label=\"List Content\">\n    \n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-86389f\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span>Compliance e Antiriciclaggio \u2013 Dott.ssa Giulia Sala<\/span>\n<\/li>\n\n\n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-8638ea\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span>Gestione dei rischi \u2013 Dott. Luca Coppola<\/span>\n<\/li>\n\n<\/ul>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left md:mt-m text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-863946\"><strong>TERZO LIVELLO DI CONTROLLI<\/strong><\/p>\n\n\n\n<ul class=\"text-paragraph-sm! md:text-paragraph-base! max-w-container-list! !mr-auto !pl-5 wp-block-ensoul-list\" id=\"list-2\" role=\"list\" aria-label=\"List Content\">\n    \n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-863997\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span>Audit interno \u2013 Marcello Fumagalli, BDO Italia S.p.A.<\/span>\n<\/li>\n\n<\/ul>\n\n            <\/div>\n        <\/div>\n    <\/div>\n    <\/li>\n\n\n\n<li class=\"group border-b-(length:--spacing-dimension-border) border-solid border-border-accordion text-paragraph-base!  wp-block-ensoul-accordion-item\" id=\"accordion-item-5\" data-accordion-item=\"accordion-item-5\" data-initially-open=\"false\">\n        <h2 class=\"title_header m-0 text-heading-xs! md:text-heading-lg!\">        <button\n            type=\"button\"\n            id=\"accordion-item-5-button\"\n            data-accordion-trigger\n            aria-expanded=\"false\"\n            aria-controls=\"accordion-item-5-content\"\n            class=\"appearance-none bg-transparent text-left w-full cursor-pointer py-accordion-y flex gap-gap-accordion items-center transition-colors duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] justify-between flex-row text-left\"\n        >\n            <span class=\"flex-grow min-w-0 break-words\">Codice etico e Modello 231<\/span>\n            <span\n                class=\"[&#038;_svg]:w-dimension-icon-accordion [&#038;_svg]:h-auto ml-auto shrink-0 origin-center transition-transform duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:rotate-180\"\n                aria-hidden=\"true\"\n            >\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path fill=\"currentColor\" d=\"M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z\"\/><\/svg>            <\/span>\n        <\/button>\n    <\/h2>\n    <div\n        id=\"accordion-item-5-content\"\n        data-accordion-content\n        class=\"grid grid-rows-[0fr] transition-[grid-template-rows] duration-400 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:grid-rows-[1fr]\"\n        role=\"region\"\n        aria-labelledby=\"accordion-item-5-button\"\n        inert    >\n        <div class=\"min-h-0 overflow-hidden opacity-0 -translate-y-2 transition-all duration-150 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-50\">\n            <div class=\" py-accordion-y accordion-text flex flex-col gap-y-columns-y break-words opacity-0 -translate-y-1 transition-all duration-120 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-120\">\n                \n\n<ul class=\"text-paragraph-sm! md:text-paragraph-base! max-w-container-list! !mr-auto !pl-5 wp-block-ensoul-list\" id=\"list-4\" role=\"list\" aria-label=\"List Content\">\n    \n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-863b3a\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span>Implementazione dei requisiti della Legge 231 sin dall&#8217;inizio<\/span>\n<\/li>\n\n\n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-863b6d\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span>I migliori standard nelle procedure interne secondo la normativa e a livello tecnico (approvvigionamenti, processi di gara, ecc.)<\/span>\n<\/li>\n\n\n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-863b98\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span><a href=\"https:\/\/assets.ctfassets.net\/qdmby2s0ndix\/4goxJW1GkzKAbe5wfAjNjI\/42805ae7f4d9a830135be114c100ed1f\/codice-etico-coima-sgr_2023-12-13_ITA.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Clicca qui<\/strong><\/a> per consultare il Codice Etico<\/span>\n<\/li>\n\n\n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-863be6\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span><a href=\"https:\/\/assets.ctfassets.net\/qdmby2s0ndix\/7E4FYrsDvsw9hvWW1e0BG5\/1630a2dd8fe3883c4d3f442667559772\/PDF_MOG231___Parti_Speciali.zip\" target=\"_blank\" rel=\"noopener\"><strong>Clicca qui<\/strong><\/a> per consultare il Modello 231<\/span>\n<\/li>\n\n<\/ul>\n\n            <\/div>\n        <\/div>\n    <\/div>\n    <\/li>\n\n\n\n<li class=\"group border-b-(length:--spacing-dimension-border) border-solid border-border-accordion text-paragraph-base!  wp-block-ensoul-accordion-item\" id=\"accordion-item-7\" data-accordion-item=\"accordion-item-7\" data-initially-open=\"false\">\n        <h2 class=\"title_header m-0 text-heading-xs! md:text-heading-lg!\">        <button\n            type=\"button\"\n            id=\"accordion-item-7-button\"\n            data-accordion-trigger\n            aria-expanded=\"false\"\n            aria-controls=\"accordion-item-7-content\"\n            class=\"appearance-none bg-transparent text-left w-full cursor-pointer py-accordion-y flex gap-gap-accordion items-center transition-colors duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] justify-between flex-row text-left\"\n        >\n            <span class=\"flex-grow min-w-0 break-words\">Organismo di vigilanza (DL 231)<\/span>\n            <span\n                class=\"[&#038;_svg]:w-dimension-icon-accordion [&#038;_svg]:h-auto ml-auto shrink-0 origin-center transition-transform duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:rotate-180\"\n                aria-hidden=\"true\"\n            >\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path fill=\"currentColor\" d=\"M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z\"\/><\/svg>            <\/span>\n        <\/button>\n    <\/h2>\n    <div\n        id=\"accordion-item-7-content\"\n        data-accordion-content\n        class=\"grid grid-rows-[0fr] transition-[grid-template-rows] duration-400 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:grid-rows-[1fr]\"\n        role=\"region\"\n        aria-labelledby=\"accordion-item-7-button\"\n        inert    >\n        <div class=\"min-h-0 overflow-hidden opacity-0 -translate-y-2 transition-all duration-150 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-50\">\n            <div class=\" py-accordion-y accordion-text flex flex-col gap-y-columns-y break-words opacity-0 -translate-y-1 transition-all duration-120 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-120\">\n                \n\n<ul class=\"text-paragraph-sm! md:text-paragraph-base! max-w-container-list! !mr-auto !pl-5 wp-block-ensoul-list\" id=\"list-6\" role=\"list\" aria-label=\"List Content\">\n    \n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-863d6f\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span><strong>Presidente<\/strong> \u2013 Avv. Mario Ippolito<\/span>\n<\/li>\n\n\n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-863db0\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span><strong>Membro effettivo<\/strong> \u2013 Dott.ssa Anna Maria Allievi &#8211; Presidente del Collegio Sindacale<\/span>\n<\/li>\n\n\n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-863de4\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span><strong>Membro effettivo<\/strong> \u2013 Dott. Paolo E.G. Ciocca &#8211; Sindaco<\/span>\n<\/li>\n\n<\/ul>\n\n            <\/div>\n        <\/div>\n    <\/div>\n    <\/li>\n\n\n\n<li class=\"group border-b-(length:--spacing-dimension-border) border-solid border-border-accordion text-paragraph-base!  wp-block-ensoul-accordion-item\" id=\"accordion-item-9\" data-accordion-item=\"accordion-item-9\" data-initially-open=\"false\">\n        <h2 class=\"title_header m-0 text-heading-xs! md:text-heading-lg!\">        <button\n            type=\"button\"\n            id=\"accordion-item-9-button\"\n            data-accordion-trigger\n            aria-expanded=\"false\"\n            aria-controls=\"accordion-item-9-content\"\n            class=\"appearance-none bg-transparent text-left w-full cursor-pointer py-accordion-y flex gap-gap-accordion items-center transition-colors duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] justify-between flex-row text-left\"\n        >\n            <span class=\"flex-grow min-w-0 break-words\">Whistleblowing<\/span>\n            <span\n                class=\"[&#038;_svg]:w-dimension-icon-accordion [&#038;_svg]:h-auto ml-auto shrink-0 origin-center transition-transform duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:rotate-180\"\n                aria-hidden=\"true\"\n            >\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path fill=\"currentColor\" d=\"M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z\"\/><\/svg>            <\/span>\n        <\/button>\n    <\/h2>\n    <div\n        id=\"accordion-item-9-content\"\n        data-accordion-content\n        class=\"grid grid-rows-[0fr] transition-[grid-template-rows] duration-400 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:grid-rows-[1fr]\"\n        role=\"region\"\n        aria-labelledby=\"accordion-item-9-button\"\n        inert    >\n        <div class=\"min-h-0 overflow-hidden opacity-0 -translate-y-2 transition-all duration-150 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-50\">\n            <div class=\" py-accordion-y accordion-text flex flex-col gap-y-columns-y break-words opacity-0 -translate-y-1 transition-all duration-120 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-120\">\n                \n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-863f07\">Le segnalazioni possono essere inviate:<\/p>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-863f3c\"><strong>Per segnalazioni interne<\/strong><\/p>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-863f70\">a. in forma elettronica collegandosi al <a href=\"https:\/\/digitalroom.bdo.it\/coima\" target=\"_blank\" rel=\"noopener\"><strong>portale<\/strong><\/a> selezionando COIMA SGR S.p.A. (per tutte le segnalazioni fatta eccezione per quelle relative al Responsabile del Whistleblowing)<\/p>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-863fb9\">b. in forma cartacea, all&#8217;attenzione del Responsabile della Funzione Compliance \u2013 Piazza Gae Aulenti, 12, 20124 Milano MI. In vista della protocollazione riservata della segnalazione a cura del Responsabile Whistleblowing, \u00e8 necessario che la segnalazione venga inserita in due buste chiuse: la prima con i dati identificativi del segnalante unitamente alla fotocopia del documento di riconoscimento; la seconda con la segnalazione, in modo da separare i dati identificativi del segnalante dalla segnalazione. Entrambe le buste dovranno poi essere inserite in una terza busta chiusa che rechi all&#8217;esterno la dicitura &#8220;Strettamente confidenziale. Riservata al Responsabile Whistleblowing&#8221;, al fine di garantire la massima riservatezza; in caso di utilizzo di tale canale, il segnalante dovr\u00e0 indicare nella comunicazione un indirizzo di posta o e-mail al quale il Responsabile Whistleblowing potr\u00e0 dare prova della ricezione della Segnalazione e fornire il relativo riscontro ai sensi dell&#8217;art. 5 della D. Lgs 24\/2023 come di seguito indicato.<\/p>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-863fee\"><strong>Per segnalazioni esterne<\/strong><\/p>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-864022\">a. se destinate ad ANAC (per violazione di disposizioni dell&#8217;Unione Europea) si rimanda all&#8217;indirizzo internet <a href=\"http:\/\/www.anticorruzione.it\/\" target=\"_blank\" rel=\"noopener\"><strong>www.anticorruzione.it<\/strong><\/a><\/p>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-86406c\">b. se destinate alla Consob (per violazioni del TUF) si rimanda all&#8217;indirizzo internet <a href=\"http:\/\/www.consob.it\/web\/area-pubblica\/whistleblowing\" target=\"_blank\" rel=\"noopener\"><strong>http:\/\/www.consob.it\/web\/area-pubblica\/whistleblowing<\/strong><\/a><\/p>\n\n\n\n<ul class=\"text-paragraph-sm! md:text-paragraph-base! max-w-container-list! !mr-auto !pl-5 wp-block-ensoul-list\" id=\"list-8\" role=\"list\" aria-label=\"List Content\">\n    \n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-8640c1\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span><a href=\"https:\/\/assets.ctfassets.net\/quhxccfsqcn1\/2TudfSl0JwtQsKsezDneJd\/e9215cb30a27677a9d60483d2071738a\/Summary_SGR.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Clicca qui<\/strong><\/a> per scaricare l&#8217;informativa sul Whistleblowing<\/span>\n<\/li>\n\n\n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-base! wp-block-ensoul-list-element\" id=\"list-864106\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u2022<\/span>    <span><a href=\"https:\/\/coimasgr.com\/app\/uploads\/2026\/07\/informativa-privacy-whistleblowing-coima-sgr.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Clicca qui<\/strong><\/a> per scaricare l&#8217;informativa privacy sul Whistleblowing<\/span>\n<\/li>\n\n<\/ul>\n\n            <\/div>\n        <\/div>\n    <\/div>\n    <\/li>\n\n\n\n<li class=\"group border-b-(length:--spacing-dimension-border) border-solid border-border-accordion text-paragraph-base!  wp-block-ensoul-accordion-item\" id=\"accordion-item-10\" data-accordion-item=\"accordion-item-10\" data-initially-open=\"false\">\n        <h2 class=\"title_header m-0 text-heading-xs! md:text-heading-lg!\">        <button\n            type=\"button\"\n            id=\"accordion-item-10-button\"\n            data-accordion-trigger\n            aria-expanded=\"false\"\n            aria-controls=\"accordion-item-10-content\"\n            class=\"appearance-none bg-transparent text-left w-full cursor-pointer py-accordion-y flex gap-gap-accordion items-center transition-colors duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] justify-between flex-row text-left\"\n        >\n            <span class=\"flex-grow min-w-0 break-words\">Reclami<\/span>\n            <span\n                class=\"[&#038;_svg]:w-dimension-icon-accordion [&#038;_svg]:h-auto ml-auto shrink-0 origin-center transition-transform duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:rotate-180\"\n                aria-hidden=\"true\"\n            >\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path fill=\"currentColor\" d=\"M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z\"\/><\/svg>            <\/span>\n        <\/button>\n    <\/h2>\n    <div\n        id=\"accordion-item-10-content\"\n        data-accordion-content\n        class=\"grid grid-rows-[0fr] transition-[grid-template-rows] duration-400 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:grid-rows-[1fr]\"\n        role=\"region\"\n        aria-labelledby=\"accordion-item-10-button\"\n        inert    >\n        <div class=\"min-h-0 overflow-hidden opacity-0 -translate-y-2 transition-all duration-150 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-50\">\n            <div class=\" py-accordion-y accordion-text flex flex-col gap-y-columns-y break-words opacity-0 -translate-y-1 transition-all duration-120 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-120\">\n                \n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-864265\"><a href=\"https:\/\/images.ctfassets.net\/quhxccfsqcn1\/3Y2sv0Oem5WPbeWJLBViPm\/daa01db99b1f64a93e6cae03a30ed903\/B.19_-_Procedura_reclami.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Procedura reclami<\/strong><\/a> disponibile per consultazione.<br>Sito web dell&#8217;<a href=\"https:\/\/www.acf.consob.it\/chi-siamo\/arbitro\" target=\"_blank\" rel=\"noopener\"><strong>Arbitro sulle Controversie Finanziarie<\/strong><\/a><\/p>\n\n            <\/div>\n        <\/div>\n    <\/div>\n    <\/li>\n\n\n\n<li class=\"group border-b-(length:--spacing-dimension-border) border-solid border-border-accordion text-paragraph-base!  wp-block-ensoul-accordion-item\" id=\"accordion-item-11\" data-accordion-item=\"accordion-item-11\" data-initially-open=\"false\">\n        <h2 class=\"title_header m-0 text-heading-xs! md:text-heading-lg!\">        <button\n            type=\"button\"\n            id=\"accordion-item-11-button\"\n            data-accordion-trigger\n            aria-expanded=\"false\"\n            aria-controls=\"accordion-item-11-content\"\n            class=\"appearance-none bg-transparent text-left w-full cursor-pointer py-accordion-y flex gap-gap-accordion items-center transition-colors duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] justify-between flex-row text-left\"\n        >\n            <span class=\"flex-grow min-w-0 break-words\">Policy Rapporti con Pubblica Amministrazione<\/span>\n            <span\n                class=\"[&#038;_svg]:w-dimension-icon-accordion [&#038;_svg]:h-auto ml-auto shrink-0 origin-center transition-transform duration-350 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:rotate-180\"\n                aria-hidden=\"true\"\n            >\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path fill=\"currentColor\" d=\"M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z\"\/><\/svg>            <\/span>\n        <\/button>\n    <\/h2>\n    <div\n        id=\"accordion-item-11-content\"\n        data-accordion-content\n        class=\"grid grid-rows-[0fr] transition-[grid-template-rows] duration-400 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:grid-rows-[1fr]\"\n        role=\"region\"\n        aria-labelledby=\"accordion-item-11-button\"\n        inert    >\n        <div class=\"min-h-0 overflow-hidden opacity-0 -translate-y-2 transition-all duration-150 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-50\">\n            <div class=\" py-accordion-y accordion-text flex flex-col gap-y-columns-y break-words opacity-0 -translate-y-1 transition-all duration-120 ease-[cubic-bezier(0.4,0,0.2,1)] group-[.is-open]:opacity-100 group-[.is-open]:translate-y-0 group-[.is-open]:duration-250 group-[.is-open]:delay-120\">\n                \n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-base!\" id=\"paragraph-86439a\"><a href=\"https:\/\/assets.ctfassets.net\/quhxccfsqcn1\/2u1mbuB40pAy2BZfKTyMJr\/2114495596579c83449bfddee4bda94f\/SINTESI_POLICY_RAPPORTI_CON_PA.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Sintesi della Policy Rapporti con la Pubblica Amministrazione<\/strong><\/a><\/p>\n\n            <\/div>\n        <\/div>\n    <\/div>\n    <\/li>\n\n    <\/ul>\n<\/section>\n\n<script>\n(function(){\n    var uid = 'accordion-section-12';\n    var section = document.querySelector('[data-accordion-uid=\"' + uid + '\"]');\n    if (!section) return;\n\n    var allowMultiple = false;\n    var triggers = section.querySelectorAll('[data-accordion-trigger]');\n\n    \/\/ Reflect an item's open state onto its triggers (aria-expanded) and panels\n    \/\/ (inert removes collapsed content from the a11y tree and tab order).\n    function syncItemState(item) {\n        var open = item.classList.contains('is-open');\n        item.querySelectorAll('[data-accordion-trigger]').forEach(function(t) {\n            t.setAttribute('aria-expanded', open ? 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