Consideraciones acerca de la responsabilidad penal de las empresas matrices en relación con la actuación de sus filiales

Abstract

The purpose of this work is to carry out a brief analysis of the various approaches that have been proposed to substantiate the criminal liability of parent companies in relation to the illicit acts of their subsidiaries and to make a serie of proposals to incorporate a criminal offense that, with support in self-responsibility, sanction the violation of the duty of prevention by the first. More specifically, it sets out the national regulations that would be applicable and the distribution of the burden of proof, with respect to which the regulatory compliance programs would play a particularly relevant role. Likewise, the necessary implementation of a global policy in the aforementioned sense is outstanding, with a special role for the European Union, taking into account not only the establishment in said continent of multiple multinational parents, but also the possibilities offered by communitary harmonization.