CSR and Criminal Law

Abstract

This article examines the relationship between corporate social responsibility (CSR) and criminal law, in a context marked by the growing influence of businesses on society and the economy. It highlights the gradual evolution in the recognition of the criminal liability of legal entities, a concept that was long contested but is now accepted in several legal systems, including that of Morocco. The study analyzes the legal foundations of this liability, particularly through the mechanisms for attributing to a legal entity the offenses committed by its organs or representatives, as well as the doctrinal constructs used to justify the imposition of its criminal liability. Furthermore, the article examines the preventive function of CSR, viewed as a set of voluntary standards aimed at promoting ethical behavior and limiting criminal risks. In this regard, compliance mechanisms and codes of conduct emerge as essential tools for anticipating and managing risks. However, their effectiveness remains limited due to their non-binding nature and the potential for companies to exploit them. This study fills a dual scientific and legal gap. On the one hand, CSR has yet to be thoroughly analyzed as a tool for preventing criminal risk within companies. On the other hand, the links between CSR commitments and criminal liability remain insufficiently defined by positive law. The study thus aims to clarify the contribution of CSR to reducing criminal risk and strengthening corporate accountability.

JEL Classification: M14, K14, K42

Paper type: theoretical research