<Li> Represents formal public disapproval and condemnation because of the failure to abide by the generally accepted social norms, codified into the criminal law . Police powers to investigate can be more effective, but the availability of relevant expertise may be limited . If successful, prosecution reinforces social values and shows the state's willingness to uphold those values in a trial likely to attract more publicity when previously respected business leaders are called to account . The judgment may also cause a loss of corporate reputation and, in turn, a loss of profitability . </Li> <Li> Justifies more severe penalties because it is necessary to overcome the higher burden of proof to establish criminal liability . But the high burden means that it is more difficult to secure a judgment than in the civil courts, and many corporations are cash - rich and so can pay apparently immense fines without difficulty . Further, if the corporation knows that the fine is going to be severe, it may seek bankruptcy protection before sentencing . </Li> <Li> The theoretical value of punishment is that the offender feels shame, guilt or remorse, emotional responses to a conviction that a fictitious person cannot feel . </Li> <Li> If a state turns too often to the criminal law, it discourages self - regulation and may cause friction between any regulatory agencies and businesses that they are to regulate . </Li>

Under the laws of most states a corporation cannot be criminally responsible