"If the only result of corporate criminal prosecutions were monetary penalties, then prosecuting corporations just so everyone feels better would debase the criminal law. Criminal sanctions are appropriate for a corporation, even if it has a compliance program in place, when the goal of the criminal prosecution is rehabilitation of the organization to change its corporate culture so that it can more effectively prevent future violations."
ומוסיף, כי המטרה הראשונית והעיקרית בענישת תאגידים היא שיקומם (עמ' 92):
"The district judges in Bank of America and Guidant looked at these corporations in a similar way the general public does, that organizations are certainly capable of engaging in wrongdoing apart from what any individual might have accomplished, and that just imposing fines without seeking to reform the corporation provides little real benefit to society. The perception of corporate punishment does matter when the public views the company as a coherent entity that can be changed by the application of criminal sanctions so that it can conform to the requirements of the law. As such, society wants to see something more than a corporation paying a fine because that merely represents its ability to buy its way out of a criminal case. Rather, it wants to see criminal punishment used to rehabilitate a corporation to prevent future misconduct."
יש הסבורים כי לגבי תאגידים, אין לעמוד כלל על עקרון ההרתעה והגמול, אלא על עקרון השיקום בלבד אף ללא הטלת קנסות. Mihailis Evangelos Diamantis, "Clockwork Corporations: A Theory of Corporate Punishment" U. Io. Col. (November 2017) (להלן: Diamantis, Corporate Punishment), ניתן לצפייה ב:http://ssrn.com/abstract=3057313 . בעמ' 11 למאמר נאמר כי:
"Fixing corporate character as the sole criterion for the extent and method of corporate punishment leads to some surprising, though ultimately beneficial, recommendations, such as abolishing the corporate criminal fine."
בדומה: Albert W. Alschuler, "Two Ways of Thinking About the Punishment of Corporations", 46 Am. Crim. L. Rev. 1359, 1359 (2009)., שככלל מתנגד להטלת אחריות פלילית על תאגיד, סבור שהמטרה היחידה שיכולה להיות להטלת אחריות פלילית על תאגיד היא שיקומו. בעמ' 1389 הוא מציין: