A CRITIQUE OF THE NATURE AND SCOPE OF CORPORATE CRIMINAL LIABILITY IN NIGERIA

ODORO, CHINECHEREM MARYCYNTHIA (2026) A CRITIQUE OF THE NATURE AND SCOPE OF CORPORATE CRIMINAL LIABILITY IN NIGERIA. Other thesis, Godfrey Okoye University, Enugu.

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Abstract

This research undertakes an in-depth examination of the nature and scope of corporate criminal liability in Nigeria, defining the theoretical foundations and practical application of this body of law against the background of confusion between corporate personality and the traditional criminal law concepts of actus reus and mens rea. It further traces the evolution of this principle from the earlier English law decisions in 1944 to the present provisions of CAMA 2020 and examines the various models that attribute liabilities to corporate institutions. This research exposes that the identification doctrine of liability attributed to a company’s “directing mind and will” is insufficient for modern decentralized corporations, creating an enforcement gap amplified by limited prosecutorial capacity and inadequate sanctions. It also examines the liability of corporations in relation to offences such as tax evasion, environmental offences, and financial crimes, and the growing attitude of Nigerian societies seeking redress in foreign courts. This occurs as a result of the weakness of Nigeria’s legal framework pertaining to company liability and enforcement. This research encourages the adoption of broader attribution principles, adequate prosecutorial capacity and guidelines. The methodology employed in this research is a doctrinal method where both primary and secondary sources of law are analyzed. The results show that Nigeria's restrictive identification doctrine, weak penalties, and limited enforcement capability have contributed to the creation of a great accountability gap, leading to plaintiffs seeking remedies in foreign jurisdictions. This research suggests greater attribution systems, sentencing recommendations, courts of specific jurisdiction, and greater prosecution capabilities.

Item Type: Thesis (Other)
Subjects: K Law > K Law (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Law
Depositing User: COMFORT AJALA
Date Deposited: 24 Jul 2026 09:24
Last Modified: 24 Jul 2026 09:30
URI: http://eprints.gouni.edu.ng/id/eprint/5900

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