This volume contains 14 national reports and the general report on the subject of criminal liability of corporations, written for the XIVth Congress of the International Academy of Comparative Law which was held in 1994 in Athens, Greece. The issue of criminal liability of corporations is being discussed worldwide, as is apparent in the many changes which are taking place in both criminal law and administrative law in several countries. The national reports give an overview of the various trends in criminal policy when addressing the topic of liability of corporations. The general report sets out a common thread in this field.