It is proposed that a new offence of corporate killing is introduced. Currently, a company can only be convicted if an individual within the firm can be shown to have been guilty of manslaughter and that person can be identified as the embodiment of the company. It is proposed that the new legislation would make a company guilty of corporate killing if a death was caused by management failure and the company's conduct in causing the death fell far below what would reasonably be expected.

In addition to proposing a new offence, the paper suggests that there could be ways of taking secondary legal action against company directors and/or officers.

The new law would be enforced by disqualification and a new offence of contributing to the corporate offence. Disqualification will also be an option in respect of any individual who could be shown to have had influence on the circumstances which resulted in the death. There could also be the power provided to freeze assets.