corporate attribution CASES

In English law, corporate attribution refers to the process by which the acts, knowledge, and intentions of individuals are treated as those of the company itself. Since a company is a legal person without a physical mind or body, attribution rules determine when it may be held liable for wrongful acts.

Definition and Principles

Attribution ensures that companies cannot avoid responsibility by relying on their artificial status. The law distinguishes between ordinary rules of agency and the “directing mind and will” principle, which identifies senior officers whose actions and states of mind are those of the company.

Requirements for Establishing

• Agency principles: Companies are bound by acts of employees and agents acting within authority.
• Directing mind: Acts and intentions of senior management may be attributed directly to the company (Tesco Supermarkets v Nattrass [1972]).
• Statutory context: Attribution may vary depending on the wording and purpose of legislation.
• Judicial development: Courts adopt flexible rules where justice and policy require attribution (Meridian Global Funds v Securities Commission [1995]).

Practical Applications

Corporate attribution is central in criminal law, tort, and regulatory offences. For example, fraud by directors may be attributed to the company, while statutory schemes like corporate manslaughter impose liability through broader attribution models.

Importance

Corporate attribution provides the mechanism by which companies can be held accountable in law. It balances fairness to corporate defendants with the need to prevent misuse of the corporate form to escape liability.