CHAPTER II — GENERAL PRINCIPLES OF CRIMINAL RESPONSIBILITY
PART 8 — CORPORATE CRIMINAL RESPONSIBILITY
Fault elements other than negligence
53.— (1) If intention, knowledge or recklessness is a fault element in relation to a physical element of an offence, that fault element must be attributed to a body corporate that expressly, tacitly or impliedly authorised or permitted the commission of the offence.
(2) The means by which such an authorisation or permission may be established include—
(a) proving that the body corporate’s board of directors intentionally, knowingly or recklessly carried out the relevant conduct, or expressly, tacitly or impliedly authorised or permitted the commission of the offence ; or
(b) proving that a high managerial agent of the body corporate intentionally, knowingly or recklessly engaged in the relevant conduct, or expressly, tacitly or impliedly authorised or permitted the commission of the offence ; or
(c) proving that a corporate culture existed within the body corporate that directed, encouraged, tolerated or led to non compliance with the relevant provision ; or
(d) proving that the body corporate failed to create and maintain a corporate culture that required compliance with the relevant provision.
Mental element
Recklessness
Intent - national proceedings
Knowledge - national proceedings
EDIT.