EL COMPLIANCE CORPORATIVO COMO ATENNUANTE DE RESPONSABILIDAD EN EL DELITOS DE ACTOS DE CORRUPCIÓN

Abstract

In this degree work, the author will study the incorporation of corporate compliance as an attenuating liability in crimes of acts of corruption, according to the reform carried out on february 17, 2021 of the Código Orgánico Integral Penal. A historical recount will be made in Ecuadorian legislation, in relation to the criminal responsibility of legal persons, an institution that was incorporated into the Ecuadorian legal system on august 10, 2014. Subsequently, the author will analyze the legal figure of compliance, referring to its origins, from when it was incorporated into our legal system, what is the objective of compliance, and the relationship that exists between compliance and legal persons in society and in the COIP. This analysis will be carried out taking into account that, only in 2021 was compliance incorporated into the COIP and that it was born with the purpose that by meeting certain requirements and parameters the risk or the possibility of a legal entity committing an illegal act. Finally, reference will be made to crimes related to acts of corruption and will refer to how the incorporation of corporate compliance will serve as a mitigating responsibility of legal persons, provided that it has complied with the requirements and provisions established in the COIP. Likewise, the author will compare the Ecuadorian regulations with those Spain.