ABSTRACT
When harm that would seem to call for criminal liability occurs in a business setting, the question arises of how to allocate blame between the individual whose acts are the most immediate cause of the harm, the corporate executives whose policies led to the acts which caused the harm, and the company itself. Historically, prosecutions, both in the UK and elsewhere, have typically been brought against the employee whose wrongful acts were most directly linked in terms of time and space to the harm. Prosecutions of the directors and corporate officers who formulated the harm-causing policy were more infrequent, and more infrequent still were prosecutions of the company itself.1
