Sin embargo, no todas las personas jurídicas son susceptibles de ser responsables penalmente. En este sentido, el artículo 31 quinquies enumera una serie de entidades que a pesar de ser personas jurídicas no son susceptibles de generar responsabilidad penal: el Estado, las Administraciones públicas territoriales e institucionales, a los Organismos Reguladores, las Agencias y Entidades públicas Empresariales, a las organizaciones internacionales de derecho público, ni a aquellas otras que ejerzan potestades públicas de soberanía o administrativas.
Por lo que se hace necesario distinguir entre las fundaciones privadas y las fundaciones públicas en términos de responsabilidad penal. Con respecto a las primeras no plantea dudas, pues son organizaciones que se constituyen en escritura pública y que adquieren personalidad jurídica con la inscripción de la escritura en el Registro de Fundaciones (art. 4 LF).
Sin embargo, respecto a las segundas, se plantea una cuestión controvertida ya que el art. 31 quinquies no hace referencia a ellas. Sin embargo, la Circular 1/2016 de la Fiscalía General del Estado establece que las fundaciones públicas deben considerarse exentas de responsabilidad penal ya que se encuentran sometidas a derecho administrativo.
No obstante, con independencia de que generen o no responsabilidad penal, la elaboración de un programa de Compliance por parte de las fundaciones resulta esencial, ya que han de basarse en los principios de ética y transparencia. El mayor riesgo a los que se pueden ver sometidas puede ser el riesgo reputacional ya que se trata de un sector en el cual el nivel de confiabilidad trasmitido a donantes, patronos, colaboradores/ as, voluntarios/as y similares resulta fundamental para la capacidad de estas entidades para desarrollar plenamente su labor social.
Por lo que contar con un buen código ético que recoja los valores de la fundación y que, tras un exhaustivo análisis de sus riesgos derivados de sus actividades, prevea mecanismos de control como implementar un canal de denuncias, la realización de auditorias, etc, y que se lleven a cabo en los distintos procedimientos.
Resultara esencial que se realice un seguimiento, monitorización y mejora continua de la sostenibilidad, adecuación y eficacia tanto de su política de compliance penal como del resto del sistema de gestión de compliance penal. Lo que fomentará a reforzar el compromiso de la fundación de una manera fehaciente que sin duda traerá mayores beneficios y nos ayudará a conseguir los objetivos que tiene la misma.
Destacar además que, la Circular 1/2016, de 22 de enero, sobre la responsabilidad penal de las personas jurídicas, destaca que “en las empresas de cierto tamaño, es importante la existencia de aplicaciones informáticas que controlen con la máxima exhaustividad los procesos internos de negocio de la empresa”.
La Fiscalía General del Estado y el Tribunal Supremo añaden además la necesidad de que la cultura ética corporativa de cumplimiento de la ley provenga directamente de la cúspide de la organización ya que son claves para trasladar una cultura de cumplimiento al resto de la compañía. Esos elementos entroncan directamente con los deberes de diligencia y lealtad propios del ejercicio de cargos de gobierno recogidos en la normativa extrapenal (Ley de Fundaciones) y que predican respecto del órgano de gobierno corporativo una serie de funciones y responsabilidades en todos los ámbitos de gestión, incluyendo el de la prevención de riesgos penales.
En el seno de las fundaciones esas funciones y responsabilidades recaerán en el Patronato e individualmente en cada uno de los patronos, por ser el órgano al que se le asigna la representación y administración de la fundación. Así, entre los riesgos que de algún modo pueden afectar más a las fundaciones son los siguientes: estafas, corrupción en los negocios, financiación ilegal de partidos políticos e incluso blanqueo de capitales. En este sentido, cabe destacar que las fundaciones aparecen mencionadas expresamente como sujetos obligados en artículo 2.1 x) de la Ley 10/2010, de 28 de abril, de Prevención de Blanqueo de Capitales y Financiación del Terrorismo “El Protectorado y el Patronato (…) y el personal con responsabilidades en la gestión de las fundaciones velarán para que éstas no sean utilizadas para el blanqueo de capitales o para canalizar fondos o recursos a las personas o entidades vinculadas a grupos u organizaciones terroristas.”
En definitiva, contar con un buen programa de compliance, resulta esencial ya que, con una buena implantación de medidas destinadas a reducir riesgos, evitamos los delitos anteriormente mencionados y también mejoramos la transparencia de organizaciones como las fundaciones.
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