This cross-country report analyses the legislation on liability of legal persons for corruption and its enforcement in Eastern Europe and Central Asia. While the report focuses on twenty five countries participating in the Anti-Corruption Network for Eastern Europe and Central Asia (ACN), it also includes examples from OECD countries. The report is based on data provided by the ACN governments in the form of questionnaires. It also reflects the discussions and examples of good practiced that were presented during the meetings of the ACN law-enforcement network in 2014. Additional research was conducted to enrich the report with the data for the OECD countries. The majority of the report was prepared in 2014.