Giuristi Vol. 5 Nº 10 (2024)

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Criminal compliance, responsabilidad social empresarial y buen gobierno corporativo
(Universidad ESAN, 2024-12-31) Armendariz Ochoa, Luis Fernando
Criminal compliance is an effective and suitable mechanism to prevent and detect legal violations in companies, since they are independent subjects of imputation, different from the persons who make them up. The study is based on the theoretical foundations of this legal figure and the regulatory framework stipulated in the law that regulates the administrative responsibility of legal persons (Law 30424), its regulations and the guidelines of the Superintendency of the Securities Market of Peru. Likewise, its conceptualization, function and practical utility are explored. It is concluded that a regulatory compliance program should not only be assessed in terms of its functions to exempt or mitigate the penalty of a company, but also for its economic utility due to the security perceived by a company that has a program that manages business risks and handles optimal prevention, identification and sanction mechanisms.