Cultura del cumplimiento y exención de responsabilidad de las personas jurídicas

Resum

First introduced by the Sentencing Guidelines, the idea of “culture of compliance” is now ubiquitous in the discussion of corporate crime (section I). In Spain, it has played a major role in the positions taken by the General Prosecutor’s Office and the criminal law chamber of the Supreme Court (section II). In sp ite of this, the concept of “culture” remains insufficiently theorized in the numerous social disciplines that have studied it (section III). However, as shown by the standardization process in Spain leading to the passing of UNE 19601, the concept can be operationalized in such a way as to make it objective and thus susceptible of being applied (section IV).