Corporate Criminal Liability in Nigeria

Lessons from South Africa, Australia and United States of America

Abstract

The propriety of corporate criminal liability is a controversial theme. Some expressed views appeared to have whittled down the efficacy of the artificial legal personality conferred on companies. One view argues that; a company cannot itself be said to have perpetrated a crime when in fact, the said act had been executed by its human actors. Another view canvassed that; if the company can legally be entitled to participate in the corporate benefits accruable to natural person, it should not be absolved of criminal liability thereof. This article adopts a doctrinal methodology in appraising corporate criminal liability in Nigeria, South Africa, Australia and United States of America with a view to drawing lessons for Nigeria. It discusses theories adopted in the ascription of a guilty mind (mens rea) which is a sine quanon for criminal culpability as well as the inadequacies of these theories. The article finds that; the law has over time found a balance between these two arguments, by simultaneously holding the company and its human actors liable for their criminal conducts. The article caters also for the inadequacy of sentencing options under the law.