Abstract

Taking step from the existing experiences of collective agreements, the particular modality of the Italian system of workers' share-holding are outlined. These agreements have been signed, however, within a legal framework characterised by sporadical financial and company law rules, which are centred on fiscal and contribution incentives. The Author claims the absence of an organic discipline able to associate financial participation with workers' participation to the governance of the enterprise, in conformity with the project of enterprises' responsibility outlined at the Eu level.