With the growing influence of multinational corporations (MNCs) and the profit-driven expansion of commercial activities to conflict-prone regions of the world, there have been mounting concerns about the corporate lack of accountability. Despite broad consensus that companies are bound by certain ‘core’ rules pertinent to all actors within the international domain, including the prohibition to engage directly or indirectly in genocide, war crimes and crimes against humanity, regulation remains piecemeal and largely deficient…This study explores the desirability and feasibility of subjecting business enterprises per se to regulation through international criminal law. It inquires into the permissibility and inherent challenges of extending penal provisions, and in particular the Rome Statute of the ICC, beyond natural persons.