Corporate criminal liability and the identification principle: a critical and comparative analysis across Mauritius, US, UK and Canada

Abstract

Purpose

The identification principle serves as a key tool in holding companies criminally accountable for acts of its agents, with the aim to secure convictions and promote a shift in corporate behaviour. Unfortunately, in Mauritius, the law is still not clear on how to engage the corporate criminal liability of the company although courts have attempted to apply the identification doctrine in some instances. Consequently, several corporate bodies are left unpunished for their criminal acts. Hence, the purpose of this paper is to evaluate the identification principle's applicability to corporate crimes in Mauritius.

Design/methodology/approach

To achieve the research objective, the black letter research method was adopted to collect secondary data by analysing the related laws on corporate criminal liability and a comparative analysis with some other countries’ rules on the subject matter was conducted. A desk-based approach and content analysis was used to collect this information. The countries selected for the comparison are the USA, UK and Canada.

Findings

From the critical analysis conducted in this paper, it is imperative for Mauritius to establish a more robust corporate criminal liability framework. The identified deficiencies, notably in Section 44(1)(a) of the Interpretation and General Clauses Act, should be reviewed and replaced with comprehensive norms with the goal of ensuring that corporate crimes are tackled properly. Such a proactive strategy not only empowers authorities to effectively address corporate crimes but also encourages corporate entities to take a proactive approach through the implementation of comprehensive compliance frameworks that are reviewed and updated on a regular basis.

Originality/value

At present, this study is among the few academic writings on corporate criminal liability in the context of Mauritius and it is being carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.

Citation

Beebeejaun, A. and Mandarun, R. (2024), "Corporate criminal liability and the identification principle: a critical and comparative analysis across Mauritius, US, UK and Canada", Journal of Financial Crime, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFC-02-2024-0071