MacPherson, Darcy L. --- "Reforming the Doctrine of Attribution: A Canadian Solution to British Concerns?" [2005] ELECD 205; in Tully, Stephen (ed), "Research Handbook on Corporate Legal Responsibility" (Edward Elgar Publishing, 2005)

Book Title: Research Handbook on Corporate Legal Responsibility

Editor(s): Tully, Stephen

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781843768203

Section: Chapter 11

Section Title: Reforming the Doctrine of Attribution: A Canadian Solution to British Concerns?

Author(s): MacPherson, Darcy L.

Number of pages: 21

Extract:

11 Reforming the doctrine of attribution:
a Canadian solution to British concerns?
Darcy L. MacPherson1




Introduction
Public scandal and tragedy have often served as the backdrop for law reform.
Nowhere is this more evident than in the law governing corporations. It is
virtually certain that media scrutiny of the inner workings of Enron and others
contributed to the adoption of the Sarbanes­Oxley Act of 20022 in the United
States. Some commentators have even suggested that a fundamental reasser-
tion of governmental authority over corporations is needed (Bakan, 2004: Ch.
6). Similarly, media coverage of tragedies in both Canada and the United
Kingdom has led to calls for reform with respect to how corporations are held
criminally liable for the actions of individuals acting on their behalf. This
chapter begins by examining the historical roots of corporate criminal liabil-
ity. The subsequent two sections review the current state of the law in each of
the United Kingdom and Canada. Although the two nations have much in
common, they also diverge on certain key points in this area. Attention will
then turn to reforms enacted by the Canadian government in response to
corporate scandal. We shall examine whether such a change would be appro-
priate for the United Kingdom. The chapter concludes that while the reforms
are a positive development, they are not without flaws, and should therefore
be viewed with caution.

History
The amenability of corporations to the criminal law has been in a state of
evolution for some time. ...