Emory Corporate Governance and Accountability Review


Corporations currently benefit from an 'impunity gap' in international law, a loophole that both empowers them to commit crimes and shields them from punishment. International tribunals created this loophole by limiting criminal liability to 'natural persons,' thereby excluding corporations, which are classified as 'legal persons.' Without the possibility of retribution, these entities are free to do as they please. By offering their considerable resources and leverage to individuals, corporations provide the means for these 'natural persons' to commit crimes of a magnitude far greater than would otherwise be possible.