The guide provides information on the established types and specifics of corporate liability in 44 countries. For each of them, the information is grouped into 6 key topics:

1. The occurrence of corporate liability in relation to criminal activity;
2. sanctions applied;
3. Measures and "models" to prevent wrongdoing, their impact on corporate liability and sanctions;
4. peculiarities of legal proceedings in cases of bringing legal entities to liability;
5. corporate liability in multinational companies;
6. significant case law on bringing legal entities to liability and planned legislative changes.

Several subsections are provided for each topic. Thus, for Topic 1, the following issues are considered:

• established types of liability (criminal, administrative, other) and grounds for bringing to responsibility (commission of a criminal act by a director or representative of an organization, in its interests or for the purpose of making profit for the organization);
• types of crimes/offenses, in the commission of which, according to the legislation, corporate liability may arise;
• types of organizations that may be held liable;
• liability of legal entities for offenses committed by their representatives or subsidiaries abroad;
• succession of liability in the event of corporate transformations (mergers, acquisitions, etc.).

Theme 2, sanctions, addresses issues such as: the types of penalties provided for when legal persons are held liable, intermediate restraints, settlement agreements, injunctions and confiscation, and the liability of managers for failure to take measures to prevent the commission of an offense.

Topic 3, dealing with preventive measures taken by organizations, is divided into the following subsections:

• conditions for adopting compliance programs and their possible impact on the liability of a legal entity;
• normative acts establishing the obligation of organizations to adopt compliance programs;
• the process of monitoring the organizations' adoption of measures to prevent delinquency, the unit/official responsible for monitoring.

Theme 4 - specifics of corporate liability litigation - considers the power of courts to impose sanctions on legal entities, including the possibility of applying interim measures, entering into agreements with investigators, and the possibility of retaining the liability of a legal entity when charges for the offense for which it arises have been dropped.

Theme 5 considers the liability of parent companies located abroad in the event of crimes committed by directors, managers or representatives of the local company, the grounds for such liability, as well as the sanctions applicable in this case.

The last Theme 6 is devoted to the analysis of significant court precedents, court clarifications on the application of liability measures to legal entities, as well as proposed measures to improve the legislation in this area or already developed draft regulations.