Michael J. Kelly (Creighton University School of Law; American Society of International Law) has published “Prosecuting Corporations for Genocide Under International Law”, Harvard Law & Policy Review, Vol. 6, No. 2, p. 339, 2012. Here’s the abstract:
The thrust of the 1948 Genocide Convention makes people accountable for committing genocide or complicity in genocide. They should not be able to hide in corporate form, and the treaty does not provide protection for corporations from prosecution. International law provides the theoretical tools for such prosecutions. However, modern international criminal tribunals do not establish jurisdiction over companies for participating in atrocities. As the authoritative interpretive body for the treaty, the International Court of Justice should issue an advisory opinion declaring that corporations are capable of committing genocide and, as such, should be tried for it. This would be a logical extension of the ICJ’s recent landmark opinion declaring that states can commit genocide.
A copy of the paper is available for download via SSRN here.