It seems that the conclusion is that the main purpose of imposing liability on corporations, in light of their involvement in economic and community life, is to prevent the commission of offenses.
Another reason for imposing criminal liability on corporations relates to the ability of communities in the corporation to prevent the commission of
Offenses by the corporation Kremnitzer and Ghanaim, the corporation's liability, make this clear (ibid., at p. 773):
"The justification for imposing corporate liability is the assumption that expanding the circle of those responsible will increase deterrence at a cheaper cost than increasing the sanction on direct operations. Imposing liability on the corporation helps achieve two goals: first, preventing the commission of offenses by entities acting on behalf of the corporation; Second, internalizing the social costs of the corporation's activity.
Prevention of offenses. Corporate responsibility is essential for the prevention of offenses when the following two assumptions are met: First, imposing personal liability on the direct perpetrator alone will not lead to sufficient deterrence; Second, the corporation has the ability to take measures to prevent the commission of offenses by its employees.
A regime based solely on personal responsibility is liable to fail to achieve deterrence for several reasons, the main of which is the difficulty in bringing about the conviction of the direct perpetrator of the offense..."
This is also discussed by Gabriel Halevi in his book: The Theory of Penal Law, 931 (Vol. 2, 5769-2009, hereinafter: Halevi, Penal Law):
"The basic social justification for this [for imposing criminal liability on the corporation]...It is that the corporation has a duty to select the relevant officers because they are skilled, disciplined in relation to their authorizations, and averse to the commission of criminal offenses. The election of an officer who does not meet these criteria, and who has indeed committed a criminal offense in the course of his functioning in the corporation, does not allow the corporation to be exempted from criminal liability...".