Transparency

 
Code of Ethics and Organization and Management Model

Since December 2025, LIGHT has aligned itself with the principles of Legislative Decree No. 231 of June 8, 2001, which introduced the “administrative liability of legal entities, companies, and associations, including those without legal personality” into the Italian legal system following the commission of an offense.

More information is available on the dedicated page “Code of Ethics & Model 231“

Whistleblowing

In compliance with Legislative Decree 24/2023, LIGHT provides a safe and secure channel to report unlawful conduct or violations of Model 231, guaranteeing complete anonymity and the maximum protection of the whistleblower from any form of retaliation.

More information is available on the dedicated page “Whistleblowing“

 
Audits and Findings – Corporate Transparency
Independent Evaluation Bodies, Evaluation Boards, or other bodies with equivalent functions
Attestation of the OIV (or equivalent body) on compliance with disclosure obligations
 
Other Content
Financial History
YEAR FINANCIAL STATEMENT and NOTES – ITA REPORT OF THE BOARD OF AUDITORS – ITA
2024