The main purpose of imposing liability by virtue of the doctrine of organs is to deter the corporation and corporations like it, so that in the future they will prevent the recurrence of the offense by creating supervision and control mechanisms that will be able to prevent situations that lead to the criminal offense in advance."
Habib Segal, Companies, clarified the conceptual basis for this (ibid., at p. 149):
"When the shareholders choose to incorporate in a company, and when they act to increase the scope of the company' s activity, they create an organizational structure that is prone to certain legal violations, when the organizational structure burdens the enforcement authorities, and prevents them from the possibility of properly enforcing the norms of the law. Therefore, this normative consideration adds and guides that those shareholders, who establish the organization and benefit from its activities, will be required to ensure that the latter complies with the provisions of the law. They must establish internal control mechanisms that will ensure the prevention of corporate offenses, and which will ensure the fulfillment of the provisions of the law by the organs operating within the corporation."
Hamdani added, The Responsibility of the Corporation (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.