Executive Commentary
作者就美国量刑委员会对企业违法者的指导方针发表意见，认为不建立合规计划对企业成本过高，并强调应聚焦于促进和奖励道德行为。
This article presents the opinion of the authors on the US Sentencing Commission's guidelines for corporate offenders. They suggest that it is too costly for corporations to not institute a compliance program, citing the large fines that can be handed out for various forms of corporate wrongdoing. They suggest that the main focus of these programs should be to promote and reward ethical behavior. They address a variety of risks companies face if they do not move towards compliance.