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An Overview Of Corporate Criminal Liability




Sanjay Krishnan R & Karthikeyan R, Govt. Law College Ernakulam


An Overview of Corporate Criminal Liability


Corporate criminal liability is the legal principle that holds a corporation or other legal entity responsible for the criminal acts performed by its directors, officers, employees, or agents. This concept has evolved significantly from the traditional common law view that a corporation, as an artificial entity, could not possess the requisite criminal intent (mens rea)[1] or be subject to punishments like imprisonment.


Today, it is a critical component of legal systems worldwide, designed to regulate corporate behavior, deter misconduct, and provide a mechanism for punishing offenses ranging from fraud and bribery to environmental crimes and manslaughter.


Models of Corporate Criminal Liability


Different legal systems have adopted various models to determine how and when a corporation can be held accountable for a crime. The primary models are:


1. The Identification Doctrine (The "Directing Mind and Will")


This is the traditional English law approach. It holds that a corporation is only liable for the acts of senior individuals who are considered the company's "directing mind and will."[2]


  • How it Works: The law attributes the acts and mental state of these key individuals (e.g., the Board of Directors, the Managing Director) directly to the corporation. If they act with criminal intent, the corporation is deemed to have that intent.


  • Key Jurisdiction: United Kingdom.


  • Landmark Case: Tesco Supermarkets Ltd v. Nattrass (1971)[^]


o Facts: Tesco advertised a product at a discount, but a local store manager failed to remove the discount signs after the stock ran out. A customer was charged the

full price.


o Holding: The House of Lords acquitted Tesco. It ruled that the store manager was not part of the "directing mind and will" of the company. The company's "directing mind" (the board) had set up a proper compliance system. The manager's failure was his own, not the company's. This case established a high threshold for corporate liability in the UK, making it difficult to prosecute large companies.[4]




Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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