Company directors and the risk of criminal liability

Company directors today face a growing risk of criminal liability in the course of their duties. This book analyses the foundations and legal framework of their criminal liability, highlighting the conditions under which liability arises as well as the role of the delegation of powers as the principal mechanism for exoneration. The study also examines two major offences under commercial criminal law: misappropriation of company assets and bankruptcy. Through an approach that is both theoretical and practical, the author highlights the obligations incumbent upon directors and the criminal consequences of acts that harm the company's interests and the rights of creditors. The book thus serves as a reference guide for understanding the issues surrounding the criminal liability of directors and the requirements for governance that complies with the rules of business law.