Die Selbstanzeige von Unternehmensdelinquenz

Corporate behaviour after indications of non-compliance is increasingly coming into the focus of practitioners and policy makers. This book therefore deals with the much-neglected question of how a proactive cooperation with criminal prosecution authorities affects the sanctioning of companies. By presenting the relevant management duties and discussing the existing incentive instruments in detail from a corporate perspective, practitioners receive assistance in dealing with internally discovered compliance violations. The analysis of the various self-disclosure opportunities for specific offences and the general principles of sentencing also reveals a need for legal action. After taking a brief look at foreign jurisdictions, the author therefore examines various reform proposals, such as the draft Corporate Sanctions Act, with respect to their incentive effect and finally submits his own proposal for a self-disclosure provision tailor-made for companies.