From the illegal exploitation of the waste cycle to sustainable business models: towards business ethics and environmental protection

This research, conducted within the PON project “Sociological and Legal Tools for the Analysis of Environmental Crime Phenomena (Ecomafie)” (Action IV-5 GREEN), examines the illegal waste cycle as a particularly pervasive and lucrative expression of environmental crime. It explores the structural and regulatory factors that enable criminal infiltration into this sector, such as infrastructural deficiencies, regulatory fragmentation, and cost-saving incentives. The analysis adopts a sociological-legal approach grounded in academic literature, institutional sources, judicial rulings, and qualitative data gathered through interviews and a corporate internship. The study emphasizes the role of mafia-type organizations, highlighting how the illegal waste cycle has historically offered them a profitable avenue for investment and territorial control. At the same time, it assesses the increasing involvement of actors outside traditional mafia circuits, illustrating the evolving dynamics of environmental crime and the convergence between organized crime and corporate interests. A core part of the research is dedicated to the responsibility of legal entities. Legislative Decree No. 231/2001 is critically analyzed as a key legal instrument for attributing administrative liability to companies for environmental offences. The study also explores the role of Corporate Social Responsibility (CSR) as a complementary mechanism to promote legal compliance and sustainability. The research includes an in-depth case study of a company operating in the metallic waste sector, involved in criminal proceedings for illicit waste trafficking, money laundering, and tax fraud. Documentation and compliance protocols adopted following judicial seizure were examined, with particular attention to risk mapping procedures, ethical codes, internal control models, and the role of supervisory bodies. These elements were assessed in terms of their effectiveness and replicability, especially for small and medium-sized enterprises, contributing to the identification of best practices aimed at enhancing corporate accountability and promoting a culture of legality and environmental responsibility.