What is misuse of corporate assets?

Management Dictionary
Management of Social and Solidarity Organizations, Organizational Theory

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Managing a company exposes the manager to the temptation to use its assets for personal gain. To prevent and punish this possibility, the French Commercial Code criminalizes misuse of corporate assets, a variant of breach of trust specific to limited liability companies such as public limited companies, simplified joint-stock companies, and SARLs. This offense aims to protect the assets of the legal entity and, therefore, the interests of the partners, particularly those who do not participate in management, and the interests of various stakeholders, including creditors.

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Mots clés

commercial companies, criminal sanction, directors, Misuse of corporate assets

Auteur.e(s)

DOURNAUX Marianne
Associate Professor
IAE Paris-Sorbonne Business School

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