Compliance and criminal liability. On the responsibility of the employer in the existence of a Compliance officer. General criteria for imputation. Observations on Brazilian Criminal Law

Abstract

The following text intends to demonstrate that, based on the concept of self-responsibility and improper omission, the responsability of the entrepreneur and the compliance officer is possible. For this, the risk imputation and authorship rules must be verified based on the valid delegation and the rigor of the company’s compliance program. When evaluating risk imputation as prohibited, trust, caution and prevention should be taken as topical imputation criteria. Finally, the Brazilian law is analyzed to determine to what extent the legal requirements can be used within the enumeration criteria listed.