Corporate crime causes significant social and environmental harm and its sentencing is frequently ineffective due to the ability of corporations to pass-on monetary fines to stakeholders such as workers and consumers. This article investigates the notion of equity fines or share dilution as an alternative corporate punishment that avoids the pitfalls of conventional monetary fines while acting as a significant deterrent to corporate offending. It does so by responding to the last official Australian critique of this punishment, in light of a 2010 attempt by the Scottish legislature to implement equity fines in that jurisdiction.

中文翻译：

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公司犯罪的股权罚款：为什么他们应该回到立法议程

公司犯罪会造成重大的社会和环境危害，而且由于公司有能力将罚款转嫁给工人和消费者等利益相关者，因此对其量刑往往无效。本文研究了股权罚款或股份稀释的概念，作为一种替代的公司惩罚措施，避免了传统货币罚款的陷阱，同时对公司违法行为起到了重要的威慑作用。鉴于苏格兰立法机构 2010 年试图在该司法管辖区实施公平罚款，它通过回应澳大利亚对这种惩罚的最后一次官方批评来做到这一点。