Final Report No 9 makes recommendations concerning the attribution of criminal reponsibility to organisations. The recommendations in this paper do not change the normal rules about criminal responsibility which apply to individuals. Organisations can already be prosecuted for breaches of environmental, workplace safety, consumer protection and other laws but it is the view of the Institute that the current criminal law does not provide a means to adequately hold organisations criminally liable in the rare case where the organisation itself (rather than the individuals involved) has real culpability for traditional crimes. To address this inadequacy, the Institute recommends introducing specialised principles of criminal responsibility for organisations to address the very serious cases where the conduct of an organisation has been so reprehensibile that it should be punished using the criminal law.