Definition
Criminal liability of corporations.
Context
Corporate criminal liability refers to the legal concept that corporations can be held criminally responsible for offences committed within the organisation. It typically applies where there are deficiencies in organisational structure, internal controls, or oversight. The concept is closely linked to compliance, corporate governance, internal control systems, and organisational failure.
Meaning
Establishes direct criminal risk for corporations and significantly increases the need for robust compliance, control, and governance frameworks.
Example
Company liable for control failures.
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Corporate Criminal Liability", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/corporate-criminal-liability/, accessed April 18, 2026.