rules of attribution What we do is that we have various rules. Rules of attribution. Attribution means that in a company we got company itself, and human actors -directors, employees and or external agent. What we have to do is decide in particular circumstance, who that legal liability belong to? So got to atributise it to the company or to the human actors. We can use the word allocate. The term used is attribution. We say in this particular case for eg it is the company who committed the crime and so we are going to prosecute the company. In another case we say well it is the directors and we are going to prosecute them. We need rules to work out how to allocate, how to attribute liability in diff circumstance. It goes back to the idea that there is ntg we can touch that is the company