CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-sticky-header-enabled vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>Corporate liability - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-sticky-header-enabled vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"bfd0e5e1-dfcc-4e67-b6ca-572e2268615a","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Corporate_liability","wgTitle":"Corporate liability","wgCurRevisionId":1242062991,"wgRevisionId":1242062991,"wgArticleId":3427888,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Articles with short description","Short description is different from Wikidata","All articles with unsourced statements","Articles with unsourced statements from November 2011","Criminal law","Corporate personhood","Public liability"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Corporate_liability","wgRelevantArticleId":3427888,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true, "wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":20000,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q5172471","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false, "wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.makeCollapsible.styles":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","site","mediawiki.page.ready","jquery.makeCollapsible","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth", "ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.growthExperiments.SuggestedEditSession"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.makeCollapsible.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.16"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Corporate liability - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/Corporate_liability"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Corporate_liability&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/Corporate_liability"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Corporate_liability rootpage-Corporate_liability skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" title="Main menu" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Main menu</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z"><span>Main page</span></a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia"><span>Contents</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events"><span>Current events</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x"><span>Random article</span></a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works"><span>About Wikipedia</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia"><span>Contact us</span></a></li><li id="n-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages"><span>Special pages</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia"><span>Help</span></a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia"><span>Learn to edit</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors"><span>Community portal</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r"><span>Recent changes</span></a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia"><span>Upload file</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Appearance</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Corporate+liability" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Corporate+liability" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class=""><span>Log in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personal tools</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en"><span>Donate</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=Corporate+liability" title="You are encouraged to create an account and log in; however, it is not mandatory"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Create account</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=Corporate+liability" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Nature_of_corporate_liability" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Nature_of_corporate_liability"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Nature of corporate liability</span> </div> </a> <ul id="toc-Nature_of_corporate_liability-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Standards_of_liability" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Standards_of_liability"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Standards of liability</span> </div> </a> <button aria-controls="toc-Standards_of_liability-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Standards of liability subsection</span> </button> <ul id="toc-Standards_of_liability-sublist" class="vector-toc-list"> <li id="toc-Strict_liability" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Strict_liability"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Strict liability</span> </div> </a> <ul id="toc-Strict_liability-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Identification_or_‘controlling_mind’_test" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Identification_or_‘controlling_mind’_test"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Identification or ‘controlling mind’ test</span> </div> </a> <ul id="toc-Identification_or_‘controlling_mind’_test-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Aggregation_tests_and_collective_knowledge" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Aggregation_tests_and_collective_knowledge"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Aggregation tests and collective knowledge</span> </div> </a> <ul id="toc-Aggregation_tests_and_collective_knowledge-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_culture_and_compliance_systems" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corporate_culture_and_compliance_systems"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Corporate culture and compliance systems</span> </div> </a> <ul id="toc-Corporate_culture_and_compliance_systems-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Benefit_test" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Benefit_test"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Benefit test</span> </div> </a> <ul id="toc-Benefit_test-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Specific_issues" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Specific_issues"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Specific issues</span> </div> </a> <button aria-controls="toc-Specific_issues-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Specific issues subsection</span> </button> <ul id="toc-Specific_issues-sublist" class="vector-toc-list"> <li id="toc-Successor_liability" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Successor_liability"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Successor liability</span> </div> </a> <ul id="toc-Successor_liability-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sanctions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sanctions"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Sanctions</span> </div> </a> <ul id="toc-Sanctions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Fraud" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Fraud"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Fraud</span> </div> </a> <ul id="toc-Fraud-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Secondary_liability" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Secondary_liability"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Secondary liability</span> </div> </a> <ul id="toc-Secondary_liability-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Footnotes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Footnotes"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Footnotes</span> </div> </a> <ul id="toc-Footnotes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Corporate liability</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 4 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-4" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">4 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%B3%D8%A4%D9%88%D9%84%D9%8A%D8%A9_%D8%A7%D9%84%D8%B4%D8%B1%D9%83%D8%A9_%D8%A7%D9%84%D9%82%D8%A7%D9%86%D9%88%D9%86%D9%8A%D8%A9" title="مسؤولية الشركة القانونية – Arabic" lang="ar" hreflang="ar" data-title="مسؤولية الشركة القانونية" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Unternehmensstrafrecht" title="Unternehmensstrafrecht – German" lang="de" hreflang="de" data-title="Unternehmensstrafrecht" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Responsabilit%C3%A0_penale_degli_enti_(ordinamento_italiano)" title="Responsabilità penale degli enti (ordinamento italiano) – Italian" lang="it" hreflang="it" data-title="Responsabilità penale degli enti (ordinamento italiano)" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9A%D1%80%D0%B8%D0%BC%D1%96%D0%BD%D0%B0%D0%BB%D1%8C%D0%BD%D0%B0_%D0%B2%D1%96%D0%B4%D0%BF%D0%BE%D0%B2%D1%96%D0%B4%D0%B0%D0%BB%D1%8C%D0%BD%D1%96%D1%81%D1%82%D1%8C_%D1%8E%D1%80%D0%B8%D0%B4%D0%B8%D1%87%D0%BD%D0%B8%D1%85_%D0%BE%D1%81%D1%96%D0%B1" title="Кримінальна відповідальність юридичних осіб – Ukrainian" lang="uk" hreflang="uk" data-title="Кримінальна відповідальність юридичних осіб" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q5172471#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Corporate_liability" title="View the content page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:Corporate_liability" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t"><span>Talk</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Corporate_liability"><span>Read</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Corporate_liability&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Corporate_liability&action=history" title="Past revisions of this page [h]" accesskey="h"><span>View history</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Tools</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Corporate_liability"><span>Read</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Corporate_liability&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Corporate_liability&action=history"><span>View history</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/Corporate_liability" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Corporate_liability" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-upload" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u"><span>Upload file</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Corporate_liability&oldid=1242062991" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Corporate_liability&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=Corporate_liability&id=1242062991&wpFormIdentifier=titleform" title="Information on how to cite this page"><span>Cite this page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FCorporate_liability"><span>Get shortened URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FCorporate_liability"><span>Download QR code</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Corporate_liability&action=show-download-screen" title="Download this page as a PDF file"><span>Download as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Corporate_liability&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q5172471" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Laws that create liability for business entities</div><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1246091330">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid var(--border-color-base,#a2a9b1);padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><style data-mw-deduplicate="TemplateStyles:r1202158006">.mw-parser-output .law-sidebar .sidebar-heading{background:#aaddff;color:#000}.mw-parser-output .law-sidebar .sidebar-above{font-weight:normal}.mw-parser-output .law-sidebar .sidebar-below{padding:0.4em;border-top:1px #aaa solid;font-weight:normal;font-size:smaller}</style><table class="sidebar nomobile nowraplinks hlist law-sidebar"><tbody><tr><td class="sidebar-top-image"><span typeof="mw:File"><a href="/wiki/File:Handcuffs_icon.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Handcuffs_icon.svg/100px-Handcuffs_icon.svg.png" decoding="async" width="100" height="78" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Handcuffs_icon.svg/150px-Handcuffs_icon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Handcuffs_icon.svg/200px-Handcuffs_icon.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></td></tr><tr><th class="sidebar-title"><a href="/wiki/Criminal_law" title="Criminal law">Criminal law</a></th></tr><tr><th class="sidebar-heading"> <a href="/wiki/Element_(criminal_law)" title="Element (criminal law)">Elements</a></th></tr><tr><td class="sidebar-content"> <ul><li><i><a href="/wiki/Actus_reus" title="Actus reus">Actus reus</a></i></li> <li><i><a href="/wiki/Mens_rea" title="Mens rea">Mens rea</a></i></li> <li><a href="/wiki/Causation_(law)" title="Causation (law)">Causation</a></li> <li><a href="/wiki/Concurrence" title="Concurrence">Concurrence</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Scope of criminal <a href="/wiki/Legal_liability" title="Legal liability">liability</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Accessory_(legal_term)" title="Accessory (legal term)">Accessory</a></li> <li><a href="/wiki/Aiding_and_abetting" title="Aiding and abetting">Accomplice</a></li> <li><a href="/wiki/Complicity" title="Complicity">Complicity</a></li> <li><a class="mw-selflink selflink">Corporate</a></li> <li><a href="/wiki/Principal_(criminal_law)" title="Principal (criminal law)">Principal</a></li> <li><a href="/wiki/Vicarious_liability_(criminal)" title="Vicarious liability (criminal)">Vicarious</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Severity of offense</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Felony" title="Felony">Felony</a> (or <a href="/wiki/Indictable_offence" title="Indictable offence">Indictable offense</a>)</li> <li><a href="/wiki/Summary_offence#United_States" title="Summary offence">Infraction</a> (also called violation)</li> <li><a href="/wiki/Misdemeanor" title="Misdemeanor">Misdemeanor</a> (or <a href="/wiki/Summary_offence" title="Summary offence">Summary offense</a>)</li></ul></td> </tr><tr><th class="sidebar-heading"> <a href="/wiki/Inchoate_offense" title="Inchoate offense">Inchoate offenses</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Attempt" title="Attempt">Attempt</a></li> <li><a href="/wiki/Criminal_conspiracy" title="Criminal conspiracy">Conspiracy</a></li> <li><a href="/wiki/Incitement" title="Incitement">Incitement</a></li> <li><a href="/wiki/Solicitation" title="Solicitation">Solicitation</a></li></ul> </td> </tr><tr><th class="sidebar-heading"> <a href="/wiki/Offence_against_the_person" title="Offence against the person">Offense against the person</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Assassination" title="Assassination">Assassination</a></li> <li><a href="/wiki/Assault" title="Assault">Assault</a></li> <li><a href="/wiki/Battery_(crime)" title="Battery (crime)">Battery</a></li> <li><a href="/wiki/Child_abuse" title="Child abuse">Child abuse</a></li> <li><a href="/wiki/Criminal_negligence" title="Criminal negligence">Criminal negligence</a></li> <li><a href="/wiki/Domestic_violence" title="Domestic violence">Domestic violence</a></li> <li><a href="/wiki/False_imprisonment" title="False imprisonment">False imprisonment</a></li> <li><a href="/wiki/Frameup" title="Frameup">Frameup</a></li> <li><a href="/wiki/Harassment" title="Harassment">Harassment</a></li> <li><a href="/wiki/Home_invasion" title="Home invasion">Home invasion</a></li> <li><a href="/wiki/Hate_crime" title="Hate crime">Hate crime</a></li> <li><a href="/wiki/Homicide" title="Homicide">Homicide</a></li> <li><a href="/wiki/Human_trafficking" title="Human trafficking">Human trafficking</a></li> <li><a href="/wiki/Intimidation" title="Intimidation">Intimidation</a></li> <li><a href="/wiki/Kidnapping" title="Kidnapping">Kidnapping</a></li> <li><a href="/wiki/Menacing" title="Menacing">Menacing</a></li> <li><a href="/wiki/Manslaughter" title="Manslaughter">Manslaughter</a> (<a href="/wiki/Corporate_manslaughter" title="Corporate manslaughter">corporate</a>)</li> <li><a href="/wiki/Mayhem_(crime)" title="Mayhem (crime)">Mayhem</a></li> <li><a href="/wiki/Murder" title="Murder">Murder</a> <ul><li><a href="/wiki/Felony_murder_rule" title="Felony murder rule">felony</a></li></ul></li> <li><a href="/wiki/Preterintention" title="Preterintention">Preterintention</a> <ul><li><a href="/wiki/Homicide" title="Homicide">Homicide</a></li></ul></li> <li><a href="/wiki/Negligent_homicide" title="Negligent homicide">Negligent homicide</a></li> <li><a href="/wiki/Reckless_homicide" title="Reckless homicide">Reckless homicide</a></li> <li><a href="/wiki/Robbery" title="Robbery">Robbery</a></li> <li><a href="/wiki/Stalking" title="Stalking">Stalking</a></li> <li><a href="/wiki/Stabbing" title="Stabbing">Stabbing</a></li> <li><a href="/wiki/Torture" title="Torture">Torture</a></li></ul> </td> </tr><tr><th class="sidebar-heading"> <a href="/wiki/Sex_and_the_law" title="Sex and the law">Sexual offenses</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Adultery" title="Adultery">Adultery</a></li> <li><a href="/wiki/Bigamy" title="Bigamy">Bigamy</a></li> <li><a href="/wiki/Child_sexual_abuse" title="Child sexual abuse">Child sexual abuse</a></li> <li><a href="/wiki/Cybersex_trafficking" title="Cybersex trafficking">Cybersex trafficking</a></li> <li><a href="/wiki/Fornication#Across_history,_cultures,_and_laws" title="Fornication">Fornication</a></li> <li><a href="/wiki/Criminalization_of_homosexuality" title="Criminalization of homosexuality">Homosexuality</a></li> <li><a href="/wiki/Legality_of_incest" title="Legality of incest">Incest</a></li> <li><a href="/wiki/Indecent_exposure" title="Indecent exposure">Indecent exposure</a></li> <li><a href="/wiki/Masturbation#Law" title="Masturbation">Masturbation</a></li> <li><a href="/wiki/Obscenity" title="Obscenity">Obscenity</a></li> <li><a href="/wiki/Prostitution" title="Prostitution">Prostitution</a></li> <li><a href="/wiki/Rape" title="Rape">Rape</a></li> <li><a href="/wiki/Pederasty" title="Pederasty">Pederasty</a></li> <li><a href="/wiki/Sex_trafficking" title="Sex trafficking">Sex trafficking</a></li> <li><a href="/wiki/Sexual_assault" title="Sexual assault">Sexual assault</a></li> <li><a href="/wiki/Sexual_harassment" title="Sexual harassment">Sexual harassment</a></li> <li><a href="/wiki/Sexual_slavery" title="Sexual slavery">Sexual slavery</a></li> <li><a href="/wiki/Voyeurism" title="Voyeurism">Voyeurism</a></li></ul> </td> </tr><tr><th class="sidebar-heading"> Crimes against property</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Arson" title="Arson">Arson</a></li> <li><a href="/wiki/Arms_trafficking" title="Arms trafficking">Arms trafficking</a></li> <li><a href="/wiki/Blackmail" title="Blackmail">Blackmail</a></li> <li><a href="/wiki/Bribery" title="Bribery">Bribery</a></li> <li><a href="/wiki/Burglary" title="Burglary">Burglary</a></li> <li><a href="/wiki/Cybercrime" title="Cybercrime">Cybercrime</a></li> <li><a href="/wiki/Embezzlement" title="Embezzlement">Embezzlement</a></li> <li><a href="/wiki/Extortion" title="Extortion">Extortion</a></li> <li><a href="/wiki/False_pretenses" title="False pretenses">False pretenses</a></li> <li><a href="/wiki/Forgery" title="Forgery">Forgery</a></li> <li><a href="/wiki/Fraud" title="Fraud">Fraud</a></li> <li><a href="/wiki/Gambling" title="Gambling">Gambling</a></li> <li><a href="/wiki/Intellectual_property" title="Intellectual property">Intellectual property violation</a></li> <li><a href="/wiki/Larceny" title="Larceny">Larceny</a></li> <li><a href="/wiki/Looting" title="Looting">Looting</a></li> <li><a href="/wiki/Payola" title="Payola">Payola</a></li> <li><a href="/wiki/Pickpocketing" title="Pickpocketing">Pickpocketing</a></li> <li><a href="/wiki/Possession_of_stolen_goods" title="Possession of stolen goods">Possessing stolen property</a></li> <li><a href="/wiki/Robbery" title="Robbery">Robbery</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Theft" title="Theft">Theft</a></li> <li><a href="/wiki/Trespass_to_land" title="Trespass to land">Trespass to land</a></li> <li><a href="/wiki/Vandalism" title="Vandalism">Vandalism</a></li> <li><a href="/wiki/Mischief" title="Mischief">Mischief</a></li></ul> </td> </tr><tr><th class="sidebar-heading"> Crimes against justice</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Compounding_a_felony" title="Compounding a felony">Compounding</a></li> <li><a href="/wiki/Malfeasance_in_office" title="Malfeasance in office">Malfeasance in office</a></li> <li><a href="/wiki/Miscarriage_of_justice" title="Miscarriage of justice">Miscarriage of justice</a></li> <li><a href="/wiki/Misprision_of_felony" title="Misprision of felony">Misprision</a></li> <li><a href="/wiki/Obstruction_of_justice" class="mw-redirect" title="Obstruction of justice">Obstruction</a></li> <li><a href="/wiki/Perjury" title="Perjury">Perjury</a></li> <li><a href="/wiki/Perverting_the_course_of_justice" title="Perverting the course of justice">Perverting the course of justice</a></li></ul> </td> </tr><tr><th class="sidebar-heading"> Crimes against the public</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Apostasy" title="Apostasy">Apostasy</a></li> <li><a href="/wiki/Begging" title="Begging">Begging</a></li> <li><a href="/wiki/Corruption" title="Corruption">Corruption</a></li> <li><a href="/wiki/Censorship" title="Censorship">Censorship violation</a></li> <li><a href="/wiki/Duel" title="Duel">Dueling</a></li> <li><a href="/wiki/Genocide" title="Genocide">Genocide</a> <ul><li><a href="/wiki/Ethnic_cleansing" title="Ethnic cleansing">Ethnic cleansing</a></li></ul></li> <li><a href="/wiki/Hostage" title="Hostage">Hostage-taking</a></li> <li><a href="/wiki/Insider_trading" title="Insider trading">Insider trading</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Sumptuary_law" title="Sumptuary law">Illegal consumption</a> (such as prohibition of <a href="/wiki/Prohibition_of_drugs" class="mw-redirect" title="Prohibition of drugs">drugs</a>, <a href="/wiki/Prohibition" title="Prohibition">alcohol</a>, and <a href="/wiki/Smoking_ban" title="Smoking ban">smoking</a>)</li> <li><a href="/wiki/Anti-miscegenation_laws" title="Anti-miscegenation laws">Miscegenation</a></li> <li><a href="/wiki/Piracy" title="Piracy">Piracy</a></li> <li><a href="/wiki/Political_corruption" title="Political corruption">Political corruption</a></li> <li><a href="/wiki/Regicide" title="Regicide">Regicide</a></li> <li><a href="/wiki/Terrorism" title="Terrorism">Terrorism</a></li> <li><a href="/wiki/Usurper" title="Usurper">Usurpation</a></li> <li><a href="/wiki/War_crime" title="War crime">War crimes</a></li></ul> </td> </tr><tr><th class="sidebar-heading"> Crimes against animals</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Cruelty_to_animals" title="Cruelty to animals">Cruelty to animals</a></li> <li><a href="/wiki/Poaching" title="Poaching">Poaching</a></li> <li><a href="/wiki/Wildlife_smuggling" title="Wildlife smuggling">Wildlife smuggling</a></li> <li><a href="/wiki/Zoophilia" title="Zoophilia">Bestiality</a></li></ul> </td> </tr><tr><th class="sidebar-heading"> Crimes against the state</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/L%C3%A8se-majest%C3%A9" title="Lèse-majesté">Lèse-majesté</a></li> <li><a href="/wiki/Treason" title="Treason">Treason</a></li> <li><a href="/wiki/Espionage" title="Espionage">Espionage</a></li> <li><a href="/wiki/Secession" title="Secession">Secession</a></li> <li><a href="/wiki/Sedition" title="Sedition">Sedition</a></li> <li><a href="/wiki/Subversion" title="Subversion">Subversion</a></li></ul> </td> </tr><tr><th class="sidebar-heading"> <a href="/wiki/Defense_(legal)" title="Defense (legal)">Defenses to liability</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Actual_innocence" title="Actual innocence">Actual innocence</a></li> <li><a href="/wiki/Automatism_(law)" title="Automatism (law)">Automatism</a></li> <li><a href="/wiki/Consent" title="Consent">Consent</a></li> <li><a href="/wiki/Defence_of_property" title="Defence of property">Defense of property</a></li> <li><a href="/wiki/Diminished_responsibility" title="Diminished responsibility">Diminished responsibility</a></li> <li><a href="/wiki/Coercion" title="Coercion">Duress</a></li> <li><a href="/wiki/Entrapment" title="Entrapment">Entrapment</a></li> <li><i><a href="/wiki/Ignorantia_juris_non_excusat" title="Ignorantia juris non excusat">Ignorantia juris non excusat</a></i></li> <li><a href="/wiki/Age_of_criminal_responsibility" title="Age of criminal responsibility">Infancy</a></li> <li><a href="/wiki/Insanity_defense" title="Insanity defense">Insanity</a></li> <li><a href="/wiki/Justification_(jurisprudence)" title="Justification (jurisprudence)">Justification</a></li> <li><a href="/wiki/Mistake_(criminal_law)" title="Mistake (criminal law)">Mistake</a> (<a href="/wiki/Mistake_of_law" title="Mistake of law">of law</a>)</li> <li><a href="/wiki/Necessity_(criminal_law)" title="Necessity (criminal law)">Necessity</a></li> <li><a href="/wiki/Provocation_(law)" title="Provocation (law)">Provocation</a></li> <li><a href="/wiki/Right_of_self-defense" title="Right of self-defense">Self-defense</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Other common-law areas</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Contract" title="Contract">Contracts</a></li> <li><a href="/wiki/Criminal_defenses" title="Criminal defenses">Defenses</a></li> <li><a href="/wiki/Evidence_(law)" title="Evidence (law)">Evidence</a></li> <li><a href="/wiki/Property_law" title="Property law">Property</a></li> <li><a href="/wiki/Tort" title="Tort">Torts</a></li> <li><span class="nowrap"><a href="/wiki/Will_and_testament" title="Will and testament">Wills</a>, <a href="/wiki/Trust_(law)" title="Trust (law)">trusts</a> and <a href="/wiki/Administration_(probate_law)" title="Administration (probate law)">estates</a></span></li></ul></td> </tr><tr><th class="sidebar-heading"> Portals</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Portal:Law" title="Portal:Law">Law</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Criminal_law" title="Template:Criminal law"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Criminal_law" title="Template talk:Criminal law"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Criminal_law" title="Special:EditPage/Template:Criminal law"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Corporate liability</b>, also referred to as <b>liability of legal persons</b>, determines the extent to which a company as a <a href="/wiki/Legal_person" title="Legal person">legal person</a> can be held liable for the acts and <a href="/wiki/Omission_(criminal_law)" class="mw-redirect" title="Omission (criminal law)">omissions</a> of the <a href="/wiki/Natural_person" title="Natural person">natural persons</a> it employs and, in some legal systems, for those of other associates and business partners. </p><p>Since corporations and other business entities are a major part of the economic landscape, corporate liability is a key element in effective law enforcement for economic crimes. A 2016 mapping of 41 countries’ corporate liability systems shows wide variations in approaches to liability, and that corporate liability is a dynamic area of legal innovation and evolution.<sup id="cite_ref-:0_1-0" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>The term <a href="/wiki/Legal_person" title="Legal person">legal person</a> refers to a business entity (often a corporation, but possibly other legal entities, as specified by law) that has both legal rights (e.g. the right to sue) and legal obligations. Because, at a <a href="/wiki/Public_policy_(law)" class="mw-redirect" title="Public policy (law)">public policy</a> level, the growth and prosperity of <a href="/wiki/Society" title="Society">society</a> depends to a large extent on the business <a href="/wiki/Community" title="Community">community</a>, <a href="/wiki/Government" title="Government">governments</a> must carefully tailor the extent and ways that each permitted form of <a href="/wiki/Business_entity" class="mw-redirect" title="Business entity">business entity</a> can be held liable. </p><p>Important design elements of corporate liability systems include <a href="/wiki/Jurisdiction" title="Jurisdiction">jurisdiction</a>, <a href="/wiki/Successor_liability" title="Successor liability">successor liability</a>, related and unrelated entities as sources of liability, <a href="/wiki/Sanctions_(law)" title="Sanctions (law)">sanctions</a> and <a href="/wiki/Mitigating_factor" title="Mitigating factor">mitigating factors</a>.<sup id="cite_ref-:0_1-1" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Poorly designed or non-existent corporate liability systems can make it impossible to enforce laws effectively and can lead to profound injustices for individuals or entities seeking accountability and redress for wrongdoing.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Nature_of_corporate_liability">Nature of corporate liability</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=1" title="Edit section: Nature of corporate liability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Countries can base their corporate liability systems in criminal or non-criminal law (that is, administrative or civil law) or in both. They can also enact legislation that creates liability for legal persons in specific areas of law (e.g. covering <a href="/wiki/Health_and_safety" class="mw-redirect" title="Health and safety">health and safety</a>, and product safety issues). Under this approach, the wording of a <a href="/wiki/Statutory" class="mw-redirect" title="Statutory">statutory</a> offence specifically attaches liability to the corporation as the principal or joint principal with a human agent. </p><p>Generally, countries’ approaches to this issue reflect long-standing and diverse legal traditions. For example, Australia and Canada anchor their corporate liability systems in criminal law, while the German and Italian systems are based in administrative law. Some <a href="/wiki/Jurisdiction_(area)" title="Jurisdiction (area)">jurisdictions</a> use criminal and civil systems in parallel, thereby expanding options for pursuing legal accountability for legal persons and for making political judgments on when to use the criminal law in order to maximise the impact of those cases that are prosecuted. The United States’ system of corporate liability is an example of one that incorporates both criminal and civil law elements.<sup id="cite_ref-:0_1-2" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Standards_of_liability">Standards of liability</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=2" title="Edit section: Standards of liability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Standards of liability for legal persons help clarify when a legal person can be held liable for an unlawful act. This raises subtle questions: since business entities can only commit crime through the agency of the people (natural persons) they employ or otherwise contract with, under what conditions should culpability be attached to the business entity? Indeed, what does culpability mean for such entities? Can the concepts of knowledge and intent required for <a href="/wiki/Mens_rea" title="Mens rea">mens rea</a> (guilty mind) even be applied to business entities? </p><p>Typically, companies are held liable when the acts and omissions, and the knowledge and intent of its employees or business partners can be <a href="/wiki/Imputation_(law)" title="Imputation (law)">attributed</a> to the corporation. But again, countries adopt a wide variety of approaches to this attribution. These vary from the all-encompassing approach of strict liability to those that look at the entity’s corporate culture and management systems in order to determine whether these ignored, tolerated or even encouraged criminal activity.<sup id="cite_ref-:0_1-3" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Strict_liability">Strict liability</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=3" title="Edit section: Strict liability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Strict_liability" title="Strict liability">Strict liability</a> is a standard of <a href="/wiki/Public_liability" title="Public liability">liability</a> under which a person (legal or natural) is legally responsible for the consequences flowing from an activity, even in the absence of <a href="/wiki/Tort" title="Tort">fault</a> or <a href="/wiki/Mens_rea" title="Mens rea">criminal intent</a> on the part of the defendant. The difficulty of proving a <i><a href="/wiki/Mens_rea" title="Mens rea">mens rea</a></i> is avoided by imposing absolute, <a href="/wiki/Strict_liability" title="Strict liability">strict liability</a>, or vicarious liability which does not require proof that the accused knew or could reasonably have known that its act was wrong, and which does not recognise any <a href="/wiki/Excuse" title="Excuse">excuse</a> of honest and reasonable <a href="/wiki/Mistake_(criminal_law)" title="Mistake (criminal law)">mistake</a>. When applied to corporate liability, strict liability eases the task of attaching liability to business entities. </p> <div class="mw-heading mw-heading3"><h3 id="Identification_or_‘controlling_mind’_test"><span id="Identification_or_.E2.80.98controlling_mind.E2.80.99_test"></span>Identification or ‘controlling mind’ test</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=4" title="Edit section: Identification or ‘controlling mind’ test"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under this standard, only the “acts of a senior person representing the company’s ‘controlling mind and will’ can be attributed to the company.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> This approach has its roots in English law. In a seminal case, <i><a href="/wiki/Tesco_Supermarkets_Ltd_v_Nattrass" class="mw-redirect" title="Tesco Supermarkets Ltd v Nattrass">Tesco Supermarkets Ltd v Nattrass</a></i> [1972] AC 153, the House of Lords found that a store manager was not a part of the "directing mind" of the corporation and therefore that his conduct was not attributable to the corporation. </p><p>This approach has been criticised because it restricts corporate liability to the acts of directors and a few high-level managers. It may therefore unfairly favour larger corporations because they may be able to escape criminal liability for the acts of employees who manage their day-to-day activities. </p><p>A 2016 study of 41 countries’ corporate liability systems shows that meeting the ‘controlling minds’ test is not usually required for liability, though it is almost always sufficient to attribute liability to a company.<sup id="cite_ref-:0_1-4" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Aggregation_tests_and_collective_knowledge">Aggregation tests and collective knowledge</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=5" title="Edit section: Aggregation tests and collective knowledge"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This standard, termed the <i>Doctrine of Collective Knowledge,</i> originated in US law. It holds that the individual knowledge of a legal person’s agents can be aggregated into ‘collective knowledge’ in order to establish corporate liability.<sup id="cite_ref-:1_4-0" class="reference"><a href="#cite_note-:1-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> In effect, this doctrine is relevant to establishing the knowledge (but not the intent) aspect of <a href="/wiki/Mens_rea" title="Mens rea">mens rea</a> for legal persons. In <i>United States v Bank of New England</i> (1987) 821 F2d 844, the Supreme Court sanctioned the use of the doctrine to uphold the conviction of the Bank of New England for wilfully failing to file reports relating to currency transactions. The Court confirmed the collective knowledge doctrine, arguing that, in the absence of such a principle, business entities could divide the duties of their employees so as to compartmentalise their knowledge, thereby avoiding liability.<sup id="cite_ref-:1_4-1" class="reference"><a href="#cite_note-:1-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> <sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>Aggregation has been applied in Australian courts, but is rejected in England.<sup id="cite_ref-Capuano_6-0" class="reference"><a href="#cite_note-Capuano-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Corporate_culture_and_compliance_systems">Corporate culture and compliance systems</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=6" title="Edit section: Corporate culture and compliance systems"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many legal analysts (e.g. Gobert) argue that if a corporation fails to take precautions or to show due diligence to avoid committing a criminal offence, this will arise from its <a href="/wiki/Corporate_culture" class="mw-redirect" title="Corporate culture">culture</a> where attitudes and beliefs are demonstrated through its structures, policies, practices, and procedures. </p><p>This approach rejects the notion that corporations should be treated in the same way as natural persons (i.e. looking for a "guilty" mind), and advocates that different legal concepts should underpin the liability of fictitious legal persons. These concepts reflect the structures of modern corporations which are more often decentralised and where crime is less to do with the misconduct by or incompetence of individuals, and more to do with management and compliance systems that fail to address problems of monitoring and controlling risk. </p><p>Many corporate liability systems consider that corporate culture and the management and compliance systems adopted by companies are relevant to understanding culpability. Such considerations may enter as an element of the offense (so that prosecutors must prove that management and compliance systems were inadequate) or as an element of defence for the company (wherein the company must show that its systems were adequate). Some countries do not permit management and compliance systems to preclude liability, but nevertheless allow them to be considered as mitigating factors when imposing sanctions.<sup id="cite_ref-:0_1-5" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Benefit_test">Benefit test</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=7" title="Edit section: Benefit test"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Before they will impose liability on a legal person, some countries require that the natural person who commits the offence does so with the intent to benefit the legal person. Across countries, numerous variations on the benefit test exist — notably, some require that the legal person actually does benefit from the illegal act.<sup id="cite_ref-:0_1-6" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>A benefit test has been applied in the Federal Court of Australia, the House of Lords (now the Supreme Court of England) <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (November 2011)">citation needed</span></a></i>]</sup> and the Supreme Court of Canada. Put simply, the test proposes that where a company gains the benefit of an act, it is considered to be attributed with that act. The test is applied differently when an act is performed by a "mind and will", which usually prompts the use of the organic theory, as opposed to an agent which usually prompts the use of the <a href="/wiki/Principal%E2%80%93agent_problem" title="Principal–agent problem">agency theory</a>.<sup id="cite_ref-Capuano_6-1" class="reference"><a href="#cite_note-Capuano-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Specific_issues">Specific issues</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=8" title="Edit section: Specific issues"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Successor_liability">Successor liability</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=9" title="Edit section: Successor liability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The problem of <a href="/wiki/Successor_liability" title="Successor liability">successor liability</a> arises when a company does something that alters its organisation or identity, such as a name change or a merger or acquisition. Rules on successor liability determine when and how corporate liability is affected by various changes in a company’s organisation or identity. For example, is a company’s liability for bribery extinguished when it is acquired by another company? In the absence of successor rules, companies may be able to avoid liability through reorganisation or by otherwise altering corporate identity. The 2016 study of comparative corporate liability systems shows that successor liability is, in quite a few countries, an under-scrutinised area of law — in some jurisdictions, it may be the case that even cosmetic organisational changes can, from a corporate liability perspective, ‘wipe the slate clean.’<sup id="cite_ref-:0_1-7" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Sanctions">Sanctions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=10" title="Edit section: Sanctions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Sanctions for corporate crime can take a number of forms. First, there are fines, which, in many jurisdictions, are subject to maximum and (in fewer cases) minimum thresholds. Second, confiscation is designed to deprive the sanctioned companies of the proceeds of their crimes. Third, other, punitive actions may be taken that deprive the company of certain rights or privileges or that impose certain obligations. Loss of rights may include ineligibility for public subsidies or to participate in public procurement processes. Sanctions may also impose monitoring of the company’s legal compliance policies, either by a court or by a court-appointed corporate monitor.’<sup id="cite_ref-:0_1-8" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> The combined impact of these sanctions, taken together, is supposed to be deterrence — they should dissuade the sanctioned companies and others from engaging in crime. There is some doubt in many jurisdictions that sanctions are actually set in such a manner as to make them dissuasive.”<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Fraud">Fraud</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=11" title="Edit section: Fraud"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In some instances of <a href="/wiki/Fraud" title="Fraud">fraud</a>, the <a href="/wiki/Court" title="Court">court</a> may <a href="/wiki/Piercing_the_corporate_veil" title="Piercing the corporate veil">pierce the veil of incorporation</a>. Most fraud is also a breach of the criminal law and any <a href="/wiki/Evidence_(law)" title="Evidence (law)">evidence</a> obtained for the purposes of a criminal <a href="/wiki/Trial_(law)" class="mw-redirect" title="Trial (law)">trial</a> is usually admissible in civil proceedings. But criminal prosecutions take priority, so if civil proceedings uncover evidence of criminality, the civil action may be stayed pending the outcome of any criminal investigation. </p> <div class="mw-heading mw-heading3"><h3 id="Secondary_liability">Secondary liability</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=12" title="Edit section: Secondary liability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some crimes are considered <a href="/wiki/Inchoate_offense" title="Inchoate offense">inchoate</a> because, like a <a href="/wiki/Conspiracy_(criminal)" class="mw-redirect" title="Conspiracy (criminal)">conspiracy</a> or <a href="/wiki/Attempt" title="Attempt">attempt</a>, they anticipate the commission of the <i><a href="/wiki/Actus_reus" title="Actus reus">actus reus</a></i> (the <a href="/wiki/Latin" title="Latin">Latin</a> for "guilty act") of the full offence. One option for <a href="/wiki/Prosecution" class="mw-redirect" title="Prosecution">prosecution</a> would be to treat a corporation as an <a href="/wiki/Accomplice" class="mw-redirect" title="Accomplice">accomplice</a> or co-conspirator with the employees. In general terms, most states permit companies to incur liability for such offences in the same way as natural persons so long as there are at least two natural persons involved in the conspiracy and one other accomplice to aid the commission of the offence by a principal. </p> <div class="mw-heading mw-heading2"><h2 id="Footnotes">Footnotes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=13" title="Edit section: Footnotes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-:0-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:0_1-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-:0_1-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-:0_1-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-:0_1-5"><sup><i><b>f</b></i></sup></a> <a href="#cite_ref-:0_1-6"><sup><i><b>g</b></i></sup></a> <a href="#cite_ref-:0_1-7"><sup><i><b>h</b></i></sup></a> <a href="#cite_ref-:0_1-8"><sup><i><b>i</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.oecd.org/corruption/liability-of-legal-persons-for-foreign-bribery-stocktaking-report.htm">"Liability of Legal Persons for Foreign Bribery: A Stocktaking Report - OECD"</a>. <i>www.oecd.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2021-03-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.oecd.org&rft.atitle=Liability+of+Legal+Persons+for+Foreign+Bribery%3A+A+Stocktaking+Report+-+OECD&rft_id=http%3A%2F%2Fwww.oecd.org%2Fcorruption%2Fliability-of-legal-persons-for-foreign-bribery-stocktaking-report.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACorporate+liability" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCarlson2011" class="citation news cs1">Carlson, Margaret (13 July 2011). <a rel="nofollow" class="external text" href="https://www.bloomberg.com/news/2011-07-13/hot-coffee-cold-cash-and-the-tort-reform-con-margaret-carlson.html">"Hot Coffee, Cold Cash and Torts: Margaret Carlson"</a>. <i>Bloomberg</i><span class="reference-accessdate">. Retrieved <span class="nowrap">9 August</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Bloomberg&rft.atitle=Hot+Coffee%2C+Cold+Cash+and+Torts%3A+Margaret+Carlson&rft.date=2011-07-13&rft.aulast=Carlson&rft.aufirst=Margaret&rft_id=https%3A%2F%2Fwww.bloomberg.com%2Fnews%2F2011-07-13%2Fhot-coffee-cold-cash-and-the-tort-reform-con-margaret-carlson.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACorporate+liability" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.2harecourt.com/training-and-knowledge/the-identification-principle-in-the-21st-century-chris-gillespie-looks-at-the-law-commissions-remit-in-its-review-of-corporate-criminal-liability/">"The Identification Principle in the 21st Century - Chris Gillespie looks at the Law Commission's remit in its review of corporate criminal liability"</a>. <i>2 Hare Court | London Barristers Chambers</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2021-04-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=2+Hare+Court+%7C+London+Barristers+Chambers&rft.atitle=The+Identification+Principle+in+the+21st+Century+-+Chris+Gillespie+looks+at+the+Law+Commission%27s+remit+in+its+review+of+corporate+criminal+liability.&rft_id=http%3A%2F%2Fwww.2harecourt.com%2Ftraining-and-knowledge%2Fthe-identification-principle-in-the-21st-century-chris-gillespie-looks-at-the-law-commissions-remit-in-its-review-of-corporate-criminal-liability%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACorporate+liability" class="Z3988"></span></span> </li> <li id="cite_note-:1-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-:1_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:1_4-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFreeman2020" class="citation web cs1">Freeman, Jason B. (2020-09-01). <a rel="nofollow" class="external text" href="https://freemanlaw.com/collective-knowledge-doctrine/">"The Collective Knowledge Doctrine Generally"</a>. <i>Freeman Law</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2021-04-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Freeman+Law&rft.atitle=The+Collective+Knowledge+Doctrine+Generally&rft.date=2020-09-01&rft.aulast=Freeman&rft.aufirst=Jason+B.&rft_id=https%3A%2F%2Ffreemanlaw.com%2Fcollective-knowledge-doctrine%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACorporate+liability" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFreeman2020" class="citation web cs1">Freeman, Jason B. (2020-07-29). <a rel="nofollow" class="external text" href="https://freemanlaw.com/willful-blindness-and-corporate-liability/">"Willful Blindness and Corporate Liability"</a>. <i>Freeman Law</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2021-04-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Freeman+Law&rft.atitle=Willful+Blindness+and+Corporate+Liability&rft.date=2020-07-29&rft.aulast=Freeman&rft.aufirst=Jason+B.&rft_id=https%3A%2F%2Ffreemanlaw.com%2Fwillful-blindness-and-corporate-liability%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACorporate+liability" class="Z3988"></span></span> </li> <li id="cite_note-Capuano-6"><span class="mw-cite-backlink">^ <a href="#cite_ref-Capuano_6-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Capuano_6-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://ssrn.com/abstract=1586331">Capuano A, 'Catching the Leprechaun: Company Liability and the Case for a Benefit Test in Organic Attribution', (2010) Vol 24 No 2 Australian Journal of Corporate Law</a></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFK.Gordon_and_B.Hickman2016" class="citation journal cs1">K.Gordon and B.Hickman (2016). "Is foreign bribery an attractive investment in some countries?". <i>OECD Business and Financial Outlook, Chapter 7</i>: <span class="nowrap">209–</span>219.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=OECD+Business+and+Financial+Outlook%2C+Chapter+7&rft.atitle=Is+foreign+bribery+an+attractive+investment+in+some+countries%3F&rft.pages=%3Cspan+class%3D%22nowrap%22%3E209-%3C%2Fspan%3E219&rft.date=2016&rft.au=K.Gordon+and+B.Hickman&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACorporate+liability" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Corporate_liability&action=edit&section=14" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Geraghty, <i>Corporate Criminal Liability</i>, (2002) Vol. 39 American Criminal Law Review, 327.</li> <li>Gobert, J. <i>Corporate Criminality: New Crimes for the Times</i> (1994) Criminal Law Review 722.</li> <li>Gobert, J. <i>Corporate Criminality: Four Models of Fault</i> (1994) 14 Legal Studies 393.</li> <li>Gobert, J & Mugnai, E. <i>Coping with Corporate Criminality – Some Lessons from Italy” (2002) Criminal Law Review 619.</i></li> <li>Lederman, E. <i>Models for imposing corporate criminal liability: from adaptation and imitation toward aggregation and the search for self-identity</i> (2000) 4 Buffalo Criminal Law Review 641</li> <li>Leigh, L. <i>The Criminal Liability of Corporations and Other Groups</i> (1977) 9 Ottawa Law Review 247.</li> <li>OECD, <i>The Liability of Legal Persons for Foreign Bribery: A Stocktaking Repor</i>t (2016) 162.</li> <li>Wells, Celia. <i>Corporations and Criminal Responsibility</i> (2nd edition), Oxford University Press, Oxford (2001). <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-19-826793-2" title="Special:BookSources/0-19-826793-2">0-19-826793-2</a></li> <li>Wells, Celia. "Corporate Criminal Liability in Europe and Beyond. New South Wales Law Society Journal, 39 (2001) 62-66.</li> <li>Wells, Celia. <i>Corporations: Culture, Risk and Criminal Liability</i> (1993) Criminal Law Review 551.</li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="English_criminal_law593" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:English_criminal_law" title="Template:English criminal law"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:English_criminal_law" title="Template talk:English criminal law"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:English_criminal_law" title="Special:EditPage/Template:English criminal law"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="English_criminal_law593" style="font-size:114%;margin:0 4em"><a href="/wiki/English_criminal_law" title="English criminal law">English criminal law</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Classes of crimes</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Indictable_offence" title="Indictable offence">Indictable</a></li> <li><a href="/wiki/Hybrid_offence" title="Hybrid offence">Either way</a></li> <li><a href="/wiki/Summary_offence" title="Summary offence">Summary</a></li> <li><a href="/wiki/Regulatory_offence" title="Regulatory offence">Regulatory (lowered mens rea)</a></li> <li><a href="/wiki/Statutory_law" class="mw-redirect" title="Statutory law">Statutory</a></li> <li><a href="/wiki/Common_law_offence" title="Common law offence">Common law</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Elements of crimes</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Actus_reus" title="Actus reus">Actus reus</a></i></li> <li><a href="/wiki/Causation_(law)" title="Causation (law)">Causation</a></li> <li><i><a href="/wiki/Mens_rea" title="Mens rea">Mens rea</a></i></li> <li><a href="/wiki/Intention_(criminal_law)" title="Intention (criminal law)">Intention (criminal law)</a></li> <li><a href="/wiki/Intention_in_English_law" title="Intention in English law">Intention in English law</a></li> <li><a href="/wiki/Recklessness_(law)" title="Recklessness (law)">Recklessness</a></li> <li><a href="/wiki/Criminal_negligence" title="Criminal negligence">Criminal negligence</a></li> <li><a class="mw-selflink selflink">Corporate</a> / <a href="/wiki/Vicarious_liability_(criminal)" title="Vicarious liability (criminal)">Vicarious</a> / <a href="/wiki/Strict_liability_(criminal)" title="Strict liability (criminal)">Strict liability</a></li> <li><a href="/wiki/Omissions_in_English_criminal_law" title="Omissions in English criminal law">Omissions</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Doctrines</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Lesser_included_offense" title="Lesser included offense">Lesser included offences</a></li> <li><a href="/wiki/Concurrence" title="Concurrence">Concurrence</a></li> <li><i><a href="/wiki/Ignorantia_juris_non_excusat" title="Ignorantia juris non excusat">Ignorantia juris non excusat</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Inchoate_offences_in_English_law" title="Inchoate offences in English law">Inchoate offences</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Encouraging_or_assisting_a_crime_in_English_law" title="Encouraging or assisting a crime in English law">Encouraging or assisting a crime</a></li> <li><a href="/wiki/Criminal_conspiracy" title="Criminal conspiracy">Conspiracy</a></li> <li><a href="/wiki/Accessories_and_Abettors_Act_1861" title="Accessories and Abettors Act 1861">Accessory</a></li> <li><a href="/wiki/Attempt" title="Attempt">Attempt</a></li> <li><a href="/wiki/Common_purpose" title="Common purpose">Common purpose</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Defences</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Self-defence_in_English_law" title="Self-defence in English law">Self-defence</a></li> <li><a href="/wiki/Duress_in_English_law" title="Duress in English law">Duress</a></li> <li><a href="/wiki/Necessity_in_English_criminal_law" title="Necessity in English criminal law">Necessity</a></li> <li><a href="/wiki/Loss_of_control_defence" title="Loss of control defence">Loss of control</a></li> <li><a href="/wiki/Consent_(criminal_law)" title="Consent (criminal law)">Consent</a> <ul><li>inc. participation in a <a href="/wiki/Sporting_event" class="mw-redirect" title="Sporting event">sporting event</a></li> <li><a href="/wiki/Medical_procedure" title="Medical procedure">Medical procedures</a></li></ul></li> <li><a href="/wiki/Criminal_Law_Act_1967" title="Criminal Law Act 1967">Prevention of crime</a></li> <li><a href="/wiki/Lawful_excuse" class="mw-redirect" title="Lawful excuse">Lawful excuse</a></li> <li><a href="/wiki/M%27Naghten_rules" title="M'Naghten rules">Insanity</a></li> <li><a href="/wiki/Diminished_responsibility_in_English_law" title="Diminished responsibility in English law">Diminished responsibility</a></li> <li><a href="/wiki/Intoxication_in_English_law" title="Intoxication in English law">Intoxication</a></li> <li><i><a href="/wiki/Category:Criminal_defenses" title="Category:Criminal defenses">Category:Criminal defences</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Offence_against_the_person" title="Offence against the person">Offences against<br />the person</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Homicide_in_English_law" title="Homicide in English law">Homicide</a> (<a href="/wiki/Murder_in_English_law" title="Murder in English law">Murder</a> / <a href="/wiki/Manslaughter_in_English_law" title="Manslaughter in English law">Manslaughter</a> / <a href="/wiki/Corporate_manslaughter_in_English_law" title="Corporate manslaughter in English law">Corporate manslaughter</a> / <a href="/wiki/Infanticide_Act_1938" title="Infanticide Act 1938">Infanticide</a>)</li> <li><a href="/wiki/Unlawful_killing" title="Unlawful killing">Unlawful killing</a></li> <li><a href="/wiki/Child_destruction" title="Child destruction">Child destruction</a></li> <li><a href="/wiki/Concealment_of_birth" title="Concealment of birth">Concealment of birth</a></li> <li><a href="/wiki/Grievous_bodily_harm" title="Grievous bodily harm">Wounding or causing grievous bodily harm</a></li> <li><a href="/wiki/Assault_occasioning_actual_bodily_harm" title="Assault occasioning actual bodily harm">Assault occasioning actual bodily harm</a></li> <li><a href="/wiki/Common_assault" title="Common assault">Common assault</a></li> <li>Attempting to choke, &c. in order to commit any indictable offence</li> <li><a href="/wiki/Assault_with_intent_to_rob" class="mw-redirect" title="Assault with intent to rob">Assault with intent to rob</a></li> <li><a href="/wiki/Robbery" title="Robbery">Robbery</a></li> <li><a href="/w/index.php?title=Assault_with_intent_to_rape&action=edit&redlink=1" class="new" title="Assault with intent to rape (page does not exist)">Assault with intent to rape</a></li> <li><a href="/wiki/Assault_with_intent_to_resist_arrest" title="Assault with intent to resist arrest">Assault with intent to resist lawful apprehension</a></li> <li><a href="/wiki/Assaulting_a_constable_in_the_execution_of_his_duty" title="Assaulting a constable in the execution of his duty">Assaulting a constable in the execution of his duty</a></li> <li><a href="/wiki/Battery_(crime)" title="Battery (crime)">Battery</a></li> <li><a href="/wiki/Kidnapping" title="Kidnapping">Kidnapping</a></li> <li><a href="/wiki/Child_abduction" title="Child abduction">Child abduction</a></li> <li><a href="/wiki/False_imprisonment" title="False imprisonment">False imprisonment</a></li> <li><a href="/wiki/Protection_from_Harassment_Act_1997" title="Protection from Harassment Act 1997">Harassment</a></li> <li><a href="/wiki/Offences_Against_the_Person_Act_1861" title="Offences Against the Person Act 1861">Offences Against the Person Act 1861</a></li> <li><a href="/wiki/Treason" title="Treason">Treason</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Sexual_offences_in_the_United_Kingdom" title="Sexual offences in the United Kingdom">Sexual offences</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Rape_in_English_law" title="Rape in English law">Rape</a></li> <li><a href="/wiki/Sexual_assault" title="Sexual assault">Sexual assault</a></li> <li><a href="/wiki/Sexual_Offences_Act_2003" title="Sexual Offences Act 2003">Sexual Offences Act 2003</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Public-order_crime" title="Public-order crime">Public order offences</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Riot" title="Riot">Riot</a></li> <li><a href="/wiki/Violent_disorder" title="Violent disorder">Violent disorder</a></li> <li><a href="/wiki/Affray" title="Affray">Affray</a></li> <li><a href="/wiki/Unlawful_assembly" title="Unlawful assembly">Unlawful assembly</a></li> <li><a href="/wiki/Fear_or_provocation_of_violence" title="Fear or provocation of violence">Fear or provocation of violence</a></li> <li><a href="/wiki/Harassment,_alarm_or_distress" class="mw-redirect" title="Harassment, alarm or distress">Harassment, alarm or distress</a> <ul><li><a href="/wiki/Intentional_harassment,_alarm_or_distress" title="Intentional harassment, alarm or distress">intent aggravates</a></li></ul></li> <li><a href="/wiki/Public_Order_Act_1986" title="Public Order Act 1986">Public Order Act 1986</a></li> <li><a href="/wiki/Incitement_to_ethnic_or_racial_hatred" title="Incitement to ethnic or racial hatred">Incitement to ethnic or racial hatred</a></li> <li><a href="/wiki/Nuisance_in_English_law" title="Nuisance in English law">Nuisance</a></li> <li>Causing <a href="/wiki/Public_nuisance" title="Public nuisance">Public nuisance</a></li> <li><a href="/wiki/Outraging_public_decency" title="Outraging public decency">Outraging public decency</a></li> <li><a href="/wiki/Effecting_a_public_mischief" class="mw-redirect" title="Effecting a public mischief">Effecting a public mischief</a></li> <li>Keeping a <a href="/wiki/Disorderly_house" title="Disorderly house">disorderly house</a></li> <li><a href="/wiki/Preventing_the_lawful_burial_of_a_body" title="Preventing the lawful burial of a body">Preventing the lawful burial of a body</a></li> <li><a href="/wiki/Breach_of_the_peace" title="Breach of the peace">Breach of the peace</a></li> <li><a href="/wiki/Rout" title="Rout">Rout</a></li> <li><a href="/wiki/Forcible_entry" title="Forcible entry">Forcible entry</a></li> <li><a href="/wiki/Accessory_(legal_term)" title="Accessory (legal term)">Accessory (legal term)</a></li> <li><a href="/wiki/Misconduct_in_a_public_office" class="mw-redirect" title="Misconduct in a public office">Misconduct in a public office</a></li> <li><a href="/wiki/Misfeasance_in_public_office" title="Misfeasance in public office">Misfeasance in public office</a></li> <li><a href="/wiki/Abuse_of_authority" class="mw-redirect" title="Abuse of authority">Abuse of authority</a></li> <li><a href="/wiki/Perjury" title="Perjury">Perjury</a> of oath</li> <li><a href="/wiki/Dereliction_of_duty" class="mw-redirect" title="Dereliction of duty">Dereliction of duty</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Property_crime" title="Property crime">Offences against property</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Arson" title="Arson">Arson</a></li> <li><a href="/wiki/Dishonesty" title="Dishonesty">Dishonesty</a></li> <li><a href="/wiki/Cheating_(law)" title="Cheating (law)">Cheating (law)</a></li> <li><a href="/wiki/Burglary_in_English_law" title="Burglary in English law">Burglary</a></li> <li><a href="/wiki/Robbery" title="Robbery">Robbery</a></li> <li><a href="/wiki/Theft" title="Theft">Theft</a></li> <li><a href="/wiki/Criminal_damage_in_English_law" title="Criminal damage in English law">Criminal damage</a></li> <li><a href="/wiki/Squatting" title="Squatting">Squatting</a></li> <li><a href="/wiki/Trespass" title="Trespass">Trespass</a></li> <li><a href="/wiki/Taking_without_owner%27s_consent" title="Taking without owner's consent">Taking without owner's consent</a></li> <li><a href="/wiki/Deception_(criminal_law)" title="Deception (criminal law)">Deception</a></li> <li><a href="/wiki/Handling_stolen_goods" class="mw-redirect" title="Handling stolen goods">Handling stolen goods</a></li> <li><a href="/wiki/Misappropriation" title="Misappropriation">Misappropriation of funds</a></li> <li><a href="/wiki/Blackmail" title="Blackmail">Blackmail</a></li> <li><a href="/wiki/Extortion" title="Extortion">Extortion</a></li> <li><a href="/wiki/Cybercrime" title="Cybercrime">Cybercrime</a></li> <li><a href="/wiki/Theft_Act_1968" title="Theft Act 1968">Theft Act 1968</a></li> <li><a href="/wiki/Theft_Act_1978" title="Theft Act 1978">Theft Act 1978</a></li> <li><a href="/wiki/Fraud_Act_2006" title="Fraud Act 2006">Fraud Act 2006</a></li> <li><a href="/wiki/Fraud_by_abuse_of_position" class="mw-redirect" title="Fraud by abuse of position">Fraud by abuse of position</a></li> <li><a href="/wiki/Conspiracy_to_defraud" title="Conspiracy to defraud">Conspiracy to defraud</a></li> <li><a href="/wiki/Fare_evasion" title="Fare evasion">Fare evasion</a></li> <li><a href="/wiki/Webcam_blackmail" class="mw-redirect" title="Webcam blackmail">Webcam blackmail</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Forgery, personation<br />and cheating</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Forgery" title="Forgery">Forgery</a></li> <li><a href="/wiki/Cheating_the_public_revenue" class="mw-redirect" title="Cheating the public revenue">Cheating the public revenue</a></li> <li><a href="/wiki/Uttering" title="Uttering">Uttering</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Offences against justice</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bribery" title="Bribery">Bribery</a></li> <li><a href="/wiki/Perjury" title="Perjury">Perjury</a></li> <li><a href="/wiki/Perverting_the_course_of_justice" title="Perverting the course of justice">Perverting the course of justice</a></li> <li><a href="/wiki/Witness_intimidation" class="mw-redirect" title="Witness intimidation">Witness intimidation</a></li> <li><a href="/wiki/Witness_tampering" title="Witness tampering">Witness tampering</a></li> <li><a href="/wiki/Misprision_of_treason" title="Misprision of treason">Misprision of treason</a></li> <li><a href="/wiki/Jury_tampering" title="Jury tampering">Jury tampering</a></li> <li><a href="/wiki/Assault_with_intent_to_resist_arrest" title="Assault with intent to resist arrest">Assault with intent to resist lawful apprehension</a></li> <li><a href="/wiki/Assaulting_a_constable_in_the_execution_of_his_duty" title="Assaulting a constable in the execution of his duty">Assaulting a constable in the execution of his duty</a></li> <li><a href="/wiki/Harboring_a_fugitive" class="mw-redirect" title="Harboring a fugitive">Harboring a fugitive</a></li> <li><a href="/wiki/Encouraging_or_assisting_a_crime_in_English_law" title="Encouraging or assisting a crime in English law">Encouraging or assisting a crime</a></li> <li><a href="/wiki/Prison_escape" title="Prison escape">Escape from lawful custody</a></li> <li><a href="/wiki/Obstruction_of_justice" class="mw-redirect" title="Obstruction of justice">Obstruction of justice</a></li> <li><a href="/wiki/Resisting_arrest" class="mw-redirect" title="Resisting arrest">Obstruction of a police officer</a></li> <li><a href="/wiki/Wasting_police_time" title="Wasting police time">Wasting police time</a></li> <li><a href="/wiki/Refusing_to_assist_a_constable" class="mw-redirect" title="Refusing to assist a constable">Refusing to assist a constable</a></li> <li><a href="/wiki/Sedition" title="Sedition">Sedition</a></li> <li><a href="/wiki/Espionage" title="Espionage">Espionage</a></li> <li><a href="/wiki/Contempt_of_court" title="Contempt of court">Contempt of court</a></li> <li><a href="/wiki/False_evidence" title="False evidence">Fabrication of false evidence</a></li> <li><a href="/w/index.php?title=Rescuing_a_prisoner&action=edit&redlink=1" class="new" title="Rescuing a prisoner (page does not exist)">Rescuing a prisoner</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Common_law" title="Common law">Other common law areas</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Contract" title="Contract">Contract</a></li> <li><a href="/wiki/Tort" title="Tort">Tort</a></li> <li><a href="/wiki/Property_law" title="Property law">Property</a></li> <li><a href="/wiki/Will_(law)" class="mw-redirect" title="Will (law)">Wills</a></li> <li><a href="/wiki/Trust_law" class="mw-redirect" title="Trust law">Trusts</a> and <a href="/wiki/Estate_(law)" title="Estate (law)">estates</a></li> <li><a href="/wiki/Evidence_(law)" title="Evidence (law)">Evidence</a></li> <li><a href="/wiki/Criminal_procedure" title="Criminal procedure">Criminal procedure</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><b><a href="/wiki/Portal:Law" title="Portal:Law">English law portal</a></b></li> <li>For obsolete aspects see <b><a href="/wiki/Template:History_of_English_criminal_law" title="Template:History of English criminal law">History of English criminal law</a> table</b></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Aspects_of_corporations422" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Aspects_of_corporations" title="Template:Aspects of corporations"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Aspects_of_corporations" title="Template talk:Aspects of corporations"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Aspects_of_corporations" title="Special:EditPage/Template:Aspects of corporations"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Aspects_of_corporations422" style="font-size:114%;margin:0 4em">Aspects of <a href="/wiki/Corporation" title="Corporation">corporations</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Corporate_abuse" class="mw-redirect" title="Corporate abuse">Abuse</a></li> <li><a href="/wiki/Corporate_appointeeship" title="Corporate appointeeship">Appointeeship</a></li> <li><a href="/wiki/Corporate_citizenship" class="mw-redirect" title="Corporate citizenship">Citizenship</a></li> <li><a href="/wiki/Corporate_communication" title="Corporate communication">Communication</a></li> <li><a href="/wiki/Corporate_crime" title="Corporate crime">Crime</a></li> <li><a href="/wiki/Despotism" title="Despotism">Despotism</a></li> <li><a href="/wiki/Corporate_entertainment" title="Corporate entertainment">Entertainment</a></li> <li><a href="/wiki/Business_ethics" title="Business ethics">Ethics</a></li> <li><a href="/wiki/Corporate_identity" title="Corporate identity">Identity</a></li> <li><a href="/wiki/Interlocking_directorate" title="Interlocking directorate">Interlocks</a></li> <li><a class="mw-selflink selflink">Liability</a></li> <li><a href="/wiki/Machiavellianism_in_the_workplace" title="Machiavellianism in the workplace">Machiavellianism</a></li> <li><a href="/wiki/Corporate_narcissism" class="mw-redirect" title="Corporate narcissism">Narcissism</a></li> <li><a href="/wiki/Corporate_nationalism" class="mw-redirect" title="Corporate nationalism">Nationalism</a></li> <li><a href="/wiki/Corporate_opportunity" title="Corporate opportunity">Opportunity</a></li> <li><a href="/wiki/Corporate_pathos" title="Corporate pathos">Pathos</a></li> <li><a href="/wiki/Corporate_power" class="mw-redirect" title="Corporate power">Power</a></li> <li><a href="/wiki/Corporate_promoter" title="Corporate promoter">Promoter</a></li> <li><a href="/wiki/Corporate_propaganda" title="Corporate propaganda">Propaganda</a></li> <li><a href="/wiki/Psychopathy_in_the_workplace" title="Psychopathy in the workplace">Psychopathy</a></li> <li><a href="/wiki/Corporate_raid" title="Corporate raid">Raid</a></li> <li><a href="/wiki/Corporate_recovery" title="Corporate recovery">Recovery</a></li> <li><a href="/wiki/Corporate_resolution" title="Corporate resolution">Resolution</a></li> <li><a href="/wiki/List_of_corporate_scandals" class="mw-redirect" title="List of corporate scandals">Scandals</a></li> <li><a href="/wiki/Corporate_security" class="mw-redirect" title="Corporate security">Security</a></li> <li><a href="/wiki/Corporate_services" title="Corporate services">Services</a></li> <li><a href="/wiki/Corporate_social_entrepreneurship" title="Corporate social entrepreneurship">Social entrepreneurship</a></li> <li><a href="/wiki/Corporate_social_media" title="Corporate social media">Social media</a></li> <li><a href="/wiki/Corporate_social_responsibility" title="Corporate social responsibility">Social responsibility</a></li> <li><a href="/wiki/Corporate_sourcing" title="Corporate sourcing">Sourcing</a></li> <li><a href="/wiki/Corporate_statism" title="Corporate statism">Statism</a></li> <li><a href="/wiki/Corporate_sustainability" title="Corporate sustainability">Sustainability</a></li> <li><a href="/wiki/Corporate_synergy" title="Corporate synergy">Synergy</a></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Tax</a></li> <li><a href="/wiki/Corporate_taxonomy" title="Corporate taxonomy">Taxonomy</a></li> <li><a href="/wiki/Corporate_title" title="Corporate title">Title</a></li> <li><a href="/wiki/Corporate_trainer" class="mw-redirect" title="Corporate trainer">Trainer</a></li> <li><a href="/wiki/Corporate_transparency" title="Corporate transparency">Transparency</a></li> <li><a href="/wiki/Corporate_travel_management" title="Corporate travel management">Travel</a></li> <li><a href="/wiki/Corporate_trust" title="Corporate trust">Trust</a></li> <li><a href="/wiki/Piercing_the_corporate_veil" title="Piercing the corporate veil">Veil</a></li> <li><a href="/wiki/Corporate_video" class="mw-redirect" title="Corporate video">Video</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <dl><dt><span class="noviewer" typeof="mw:File"><span title="Template"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Symbol_template_class_pink.svg/16px-Symbol_template_class_pink.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Symbol_template_class_pink.svg/23px-Symbol_template_class_pink.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/83/Symbol_template_class_pink.svg/31px-Symbol_template_class_pink.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> See also templates</dt> <dd><a href="/wiki/Template:Aspects_of_jobs" title="Template:Aspects of jobs">Aspects of jobs</a></dd> <dd><a href="/wiki/Template:Aspects_of_occupations" title="Template:Aspects of occupations">Aspects of occupations</a></dd> <dd><a href="/wiki/Template:Aspects_of_organizations" title="Template:Aspects of organizations">Aspects of organizations</a></dd> <dd><a href="/wiki/Template:Aspects_of_workplaces" title="Template:Aspects of workplaces">Aspects of workplaces</a></dd> <dd><a href="/wiki/Template:Corporate_titles" title="Template:Corporate titles">Corporate titles</a></dd></dl> </div></td></tr></tbody></table></div> <style data-mw-deduplicate="TemplateStyles:r1130092004">.mw-parser-output .portal-bar{font-size:88%;font-weight:bold;display:flex;justify-content:center;align-items:baseline}.mw-parser-output .portal-bar-bordered{padding:0 2em;background-color:#fdfdfd;border:1px solid #a2a9b1;clear:both;margin:1em auto 0}.mw-parser-output .portal-bar-related{font-size:100%;justify-content:flex-start}.mw-parser-output .portal-bar-unbordered{padding:0 1.7em;margin-left:0}.mw-parser-output .portal-bar-header{margin:0 1em 0 0.5em;flex:0 0 auto;min-height:24px}.mw-parser-output .portal-bar-content{display:flex;flex-flow:row wrap;flex:0 1 auto;padding:0.15em 0;column-gap:1em;align-items:baseline;margin:0;list-style:none}.mw-parser-output .portal-bar-content-related{margin:0;list-style:none}.mw-parser-output .portal-bar-item{display:inline-block;margin:0.15em 0.2em;min-height:24px;line-height:24px}@media screen and (max-width:768px){.mw-parser-output .portal-bar{font-size:88%;font-weight:bold;display:flex;flex-flow:column wrap;align-items:baseline}.mw-parser-output .portal-bar-header{text-align:center;flex:0;padding-left:0.5em;margin:0 auto}.mw-parser-output .portal-bar-related{font-size:100%;align-items:flex-start}.mw-parser-output .portal-bar-content{display:flex;flex-flow:row wrap;align-items:center;flex:0;column-gap:1em;border-top:1px solid #a2a9b1;margin:0 auto;list-style:none}.mw-parser-output .portal-bar-content-related{border-top:none;margin:0;list-style:none}}.mw-parser-output .navbox+link+.portal-bar,.mw-parser-output .navbox+style+.portal-bar,.mw-parser-output .navbox+link+.portal-bar-bordered,.mw-parser-output .navbox+style+.portal-bar-bordered,.mw-parser-output .sister-bar+link+.portal-bar,.mw-parser-output .sister-bar+style+.portal-bar,.mw-parser-output .portal-bar+.navbox-styles+.navbox,.mw-parser-output .portal-bar+.navbox-styles+.sister-bar{margin-top:-1px}</style><div class="portal-bar noprint metadata noviewer portal-bar-bordered" role="navigation" aria-label="Portals"><span class="portal-bar-header"><a href="/wiki/Wikipedia:Contents/Portals" title="Wikipedia:Contents/Portals">Portal</a>:</span><ul class="portal-bar-content"><li class="portal-bar-item"><span class="nowrap"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2a/Industry5.svg/19px-Industry5.svg.png" decoding="async" width="19" height="19" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/2a/Industry5.svg/29px-Industry5.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/2a/Industry5.svg/38px-Industry5.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span> </span><a href="/wiki/Portal:Companies" title="Portal:Companies">Companies</a></li></ul></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Corporate_liability&oldid=1242062991">https://en.wikipedia.org/w/index.php?title=Corporate_liability&oldid=1242062991</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Criminal_law" title="Category:Criminal law">Criminal law</a></li><li><a href="/wiki/Category:Corporate_personhood" title="Category:Corporate personhood">Corporate personhood</a></li><li><a href="/wiki/Category:Public_liability" title="Category:Public liability">Public liability</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_is_different_from_Wikidata" title="Category:Short description is different from Wikidata">Short description is different from Wikidata</a></li><li><a href="/wiki/Category:All_articles_with_unsourced_statements" title="Category:All articles with unsourced statements">All articles with unsourced statements</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_November_2011" title="Category:Articles with unsourced statements from November 2011">Articles with unsourced statements from November 2011</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 24 August 2024, at 20:04<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Corporate_liability&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" lang="en" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><picture><source media="(min-width: 500px)" srcset="/w/resources/assets/poweredby_mediawiki.svg" width="88" height="31"><img src="/w/resources/assets/mediawiki_compact.svg" alt="Powered by MediaWiki" width="25" height="25" loading="lazy"></picture></a></li> </ul> </footer> </div> </div> </div> <div class="vector-header-container vector-sticky-header-container"> <div id="vector-sticky-header" class="vector-sticky-header"> <div class="vector-sticky-header-start"> <div class="vector-sticky-header-icon-start vector-button-flush-left vector-button-flush-right" aria-hidden="true"> <button class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-sticky-header-search-toggle" tabindex="-1" data-event-name="ui.vector-sticky-search-form.icon"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </button> </div> <div role="search" class="vector-search-box-vue vector-search-box-show-thumbnail vector-search-box"> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail"> <form action="/w/index.php" id="vector-sticky-search-form" class="cdx-search-input cdx-search-input--has-end-button"> <div class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia"> <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <div class="vector-sticky-header-context-bar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-sticky-header-toc" class="vector-dropdown mw-portlet mw-portlet-sticky-header-toc vector-sticky-header-toc vector-button-flush-left" > <input type="checkbox" id="vector-sticky-header-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-sticky-header-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-sticky-header-toc-label" for="vector-sticky-header-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-sticky-header-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div class="vector-sticky-header-context-bar-primary" aria-hidden="true" ><span class="mw-page-title-main">Corporate liability</span></div> </div> </div> <div class="vector-sticky-header-end" aria-hidden="true"> <div class="vector-sticky-header-icons"> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-talk-sticky-header" tabindex="-1" data-event-name="talk-sticky-header"><span class="vector-icon mw-ui-icon-speechBubbles mw-ui-icon-wikimedia-speechBubbles"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-subject-sticky-header" tabindex="-1" data-event-name="subject-sticky-header"><span class="vector-icon mw-ui-icon-article mw-ui-icon-wikimedia-article"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-history-sticky-header" tabindex="-1" data-event-name="history-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-history mw-ui-icon-wikimedia-wikimedia-history"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only mw-watchlink" id="ca-watchstar-sticky-header" tabindex="-1" data-event-name="watch-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-star mw-ui-icon-wikimedia-wikimedia-star"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-edit-sticky-header" tabindex="-1" data-event-name="wikitext-edit-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-wikiText mw-ui-icon-wikimedia-wikimedia-wikiText"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-ve-edit-sticky-header" tabindex="-1" data-event-name="ve-edit-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-edit mw-ui-icon-wikimedia-wikimedia-edit"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-viewsource-sticky-header" tabindex="-1" data-event-name="ve-edit-protected-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-editLock mw-ui-icon-wikimedia-wikimedia-editLock"></span> <span></span> </a> </div> <div class="vector-sticky-header-buttons"> <button class="cdx-button cdx-button--weight-quiet mw-interlanguage-selector" id="p-lang-btn-sticky-header" tabindex="-1" data-event-name="ui.dropdown-p-lang-btn-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-language mw-ui-icon-wikimedia-wikimedia-language"></span> <span>4 languages</span> </button> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive" id="ca-addsection-sticky-header" tabindex="-1" data-event-name="addsection-sticky-header"><span class="vector-icon mw-ui-icon-speechBubbleAdd-progressive mw-ui-icon-wikimedia-speechBubbleAdd-progressive"></span> <span>Add topic</span> </a> </div> <div class="vector-sticky-header-icon-end"> <div class="vector-user-links"> </div> </div> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-b766959bd-nl9kd","wgBackendResponseTime":125,"wgPageParseReport":{"limitreport":{"cputime":"0.443","walltime":"0.565","ppvisitednodes":{"value":1356,"limit":1000000},"postexpandincludesize":{"value":65552,"limit":2097152},"templateargumentsize":{"value":1455,"limit":2097152},"expansiondepth":{"value":14,"limit":100},"expensivefunctioncount":{"value":3,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":54725,"limit":5000000},"entityaccesscount":{"value":0,"limit":400},"timingprofile":["100.00% 446.104 1 -total"," 27.23% 121.455 1 Template:Reflist"," 21.76% 97.078 1 Template:CrimLaw"," 20.36% 90.817 4 Template:Cite_web"," 15.84% 70.685 1 Template:Short_description"," 11.81% 52.691 2 Template:Navbox"," 9.73% 43.388 2 Template:Pagetype"," 9.11% 40.638 1 Template:English_criminal_law_navbox"," 8.53% 38.049 1 Template:Citation_needed"," 8.18% 36.507 1 Template:Portal_bar"]},"scribunto":{"limitreport-timeusage":{"value":"0.264","limit":"10.000"},"limitreport-memusage":{"value":6002609,"limit":52428800}},"cachereport":{"origin":"mw-api-int.codfw.main-6d8697cb58-8bv8z","timestamp":"20250213204519","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Corporate liability","url":"https:\/\/en.wikipedia.org\/wiki\/Corporate_liability","sameAs":"http:\/\/www.wikidata.org\/entity\/Q5172471","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q5172471","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2005-12-15T10:48:49Z","dateModified":"2024-08-24T20:04:57Z","headline":"legal term"}</script> </body> </html>