Cooperative sector facing the challenge of the new legislation on criminal liability of legal persons in Costa Rica
Abstract
In these days the process of the entry of Costa Rica as member number 38 to the Organization for Economic Cooperation and Development OECD concluded, which brought with it the approval of a series of legal commitments, including the approval of the Criminal Responsibility Law. of Legal Persons on Domestic Bribery, Transnational Bribery and other crimes “approved in June 2019, which substantially modifies the treatment of legal persons that could now be considered as criminally responsible for crimes. This, together with the international commitments that had already been acquired with the entry into force of an anti-corruption and anti-bribery normative body at the international level, constitute a body of laws, norms and regulations as instruments for the fight against organized crime, anti-bribery, anti-corruption , money laundering among others. Given the questions to the cooperative sector, as well as the need to adapt its governance and organizational capacity to the new legal provisions forced by the aforementioned changes, this article is framed, which consists of three parts, Justification and antecedents; perception of the cooperative sector on the importance of compliance programs at a global level and a proposal for a corporate framework or Model through which said sector can be assembled by implementing a series of instruments and mechanisms at the organizational level to develop and implement programs in transparency, detection of risks, anti-bribery and anti-corruption programs, Code of ethics, good practices, among others that could be applied as part of a toolbox to design a specialized comprehensive program from which it can be objectively demonstrated before any judicial instance, the existence of an internal process capable of shielding the organization from vulnerabilities to the threat of organized crime.
Received: 30 July 2021
Accepted: 22 September 2021
Downloads
The authors, by submitting their manuscripts to the Deusto Estudios Cooperativos (DEC), accept the conditions listed below on copyright and undertake to comply with them. They do not sign any document of assignment of rights to the Publisher.
1. Authorship: The author must be the sole creator of the work or legally acting on behalf of and with the full agreement of all the authors.
2. Copyright and Code of conduct:
a) Authors warrant that their work is original; has not been previously copyrighted or published in any form; is not under consideration for publication elsewhere; its submission and publication do not violate the Ethical Guidelines of DEC and any codes (of conduct), laws or any rights of any third party; and no publication payment by the Publisher (University of Deusto) is required.
b) Authors grant to the Publisher the worldwide, sub-licensable, and royalty-free right to exploit the work in all forms and media of expression, now known or developed in the future, for educational and scholarly purposes.
c) Authors retain the right to present, display, distribute, develop, and republish their work to progress their scientific career provided the original publication source (DEC) is properly acknowledged.
d) Authors warrant that no permissions or licences of any kind have been granted or will be granted that might infringe the rights granted to the Publisher.
3.jpg)
3.jpg)
