The research topic acquires special importance because it is related to a contemporary and evolving topic that keeps pace with modern developments in our contemporary life and it is related to the scope of criminalization and punishment in the field of commercial companies that are using modern technology means. Where previously unknown crimes have appeared that require the intervention of the legislator to set penal rules to punish violators of the economic and commercial systems in place. Hence the study problem arose; Because the criminal penalties prescribed for combating crimes in violation of corporate provisions still include a set of traditional penalties included in the Penal Code and special legislation. Also, we have addressed through this research the foundations of criminal intervention specialized in the scope of the commercial company and explained the special nature of crimes related to commercial companies, and we also dealt with the legislative approaches to confront these crimes. We also reached a set of results, most notably: the method of criminalization in the field of commercial companies followed by countries varies according to the approach followed by this or that country; There are countries that follow the traditional approach to criminalization in the field of companies, and there are other countries that follow the new method of having an independent special law. It constitutes an integrated system from both the substantive and procedural aspects, as for the most important recommendation, it was necessary for the legislator to intervene to tighten the penalties prescribed for the crime affecting the interests of commercial companies. Because it is insufficient and not a deterrent compared to the seriousness of the crime. Keywords: Corporate law, Penal law, Criminal liability of a legal person DOI : 10.7176/JLPG/121-10 Publication date :June 30th 2022