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
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