The growing intensity of economic and social exchange fosters the creation of associations. This development increases the risk of criminal offences that have a high social impact. Several jurisdictions have reacted to this phenomenon and enacted laws in order to criminally sanction associations. The author analyses the theoretical foundations and doctrinal problems of such corporate criminal liability. Through a comprehensive comparative legal study of 6 countries that have introduced this type of criminal liability, he reviews the rules of attribution that substantiate the imposition of criminal sentences against associations. This book is useful in order to achieve encompassing knowledge about the corporate criminal liability and to understand current and future developments in this field of the criminal law.