《刑法典》有一整章规定了法人的责任。芬兰已采取一种主要基于刑法的全面公司责任模式。这种模式多半是按照《联合国反腐败公约》的要求，尽管芬兰刑法没有规定法人要对公职人员受贿、公共部门和私营部门中的贪污、滥用职权和妨害司法等行为负责。芬兰模式在实践中运用情况如何有待观察，因为目前仅在两起法院案件中考虑公司对腐败相关犯罪的责任问题。
A whole chapter of the Criminal Code regulates the liability of legal persons. Finland has adopted a comprehensive model of corporate liability which is primarily based on criminal law. This model is mostly in accordance with UNCAC requirements, even though Finland does not hold legal persons liable under criminal
law for passive bribery of public officials, embezzlement in the public and private sector, abuse of functions, and obstruction of justice. How the Finnish model is applied in practice still has to be seen, as issues of corporate liability for corruption related offences are only now being considered in two court cases.