Regina v St Regis Paper Company Ltd; [2011] EWCA Crim 2527; [2011] WLR (D) 317
“Criminal liability could not be imposed on a company for intentionally making a false entry to an environmental control record contrary to regulation 32(1)(g) of the Pollution Prevention and Control (England and Wales) Regulations 2000, by virtue of the intentions of the employee who committed the offence, if he was not the directing mind and will of the company.”
WLR Daily, 4th November 2011
Source: www.iclr.co.uk