APPENDIX 4
Finland deems any offence by management and employees
on behalf of or for the benefit of the corporation as committed
"in the operations of a corporation". The prerequisites
for corporate liability for such offences are that a director
or person with decision-making authority has allowed the offence,
or if the care and diligence necessary to prevent the offence
has not been observed in the operations of the corporation.[149]
149 Penal Code of Finland, chapter 9, s 2, http://www.finlex.fi/pdf/saadkaan/E8890039.PDF,
see AAR Report above n, Appendix 6. Back
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