Abstract
Corporate crime has emerged as a central concern in contemporary criminal jurisprudence,
reflecting the growing economic power and complex organizational structures of modern
corporations. This study examines the historical development, doctrinal evolution, and theoretical
foundations of corporate criminal liability, with particular emphasis on the application of mens
rea and its intersection with transnational crime. It traces the transition from the classical common
law position, which denied the possibility of corporate criminality, to modern approaches that
recognize corporations as capable of committing offences through mechanisms such as vicarious
liability, the identification doctrine, and corporate culture models. The paper critically
interrogates the conceptual and practical challenges of attributing mens rea, traditionally
understood as a subjective mental element, to artificial legal persons. It evaluates competing
theories of liability, highlighting their strengths and limitations in addressing the realities of large,
decentralized corporate entities. Furthermore, the study explores the increasing globalization of
corporate activity and its facilitation of transnational crimes, including money laundering,
corruption, environmental violations, and illicit financial flows. It underscores how corporate
structures and cross-border operations complicate enforcement, weaken regulatory oversight, and
enable jurisdictional arbitrage. By situating corporate criminality within a transnational
framework, the paper demonstrates the need for enhanced international cooperation, robust
compliance mechanisms, and adaptive legal doctrines capable of addressing evolving forms of
corporate misconduct. The study concludes that while significant progress has been made in
recognizing and regulating corporate crime, persistent gaps in attribution, enforcement, and
accountability continue to challenge both domestic and international legal systems.