"Time to plug the gaps in corporate criminal law", 19 Oct 2017 [subscription required] 

...Britain is 100 years behind other countries when it comes to tackling non-financial crime by employees, writes Sir Edward Garnier, QC.

...The UK led the world in the field of corporate crime with the Bribery Act 2010, which introduced the innovative offence of "failure to prevent" bribery. More recently the Criminal Finances Act 2017 introduced a corporate offence of failure to prevent facilitation of tax evasion.

...When a company commissions or benefits from a crime committed by an employee, subcontractor or third party, British law is weak. These gaps in corporate criminal law need to be addressed so that companies can be prosecuted effectively. 

...The difficulty in satisfying the "identification principle" has led to cases where individuals but not their employers have been charged...companies cannot be prosecuted here for harms suffered abroad... but directly attributable to their failure to manage their operations in and from Britain. 

...Clearly we need legislation that will make a real difference and deter crime. The approach taken in the Bribery Act and the Criminal Finances Act has proved its worth. Surely it is now time to take the next step and extend this type of legislation to non-financial allegations.