Corporate liability ensures organizations are accountable for unethical actions, particularly in combating bribery and corruption. Section 17A of Malaysia's MACC Act 2009 mandates corporate responsibility for corrupt practices by associated persons, guided by TRUST principles: Top-Level Commitment, Risk Assessment, Undertaking Control Measures, Systematic Review, Monitoring and Enforcement, and Training and Communication. This study explores and discuss on the corporate liability, relevant laws, and the initiative undertaken for corporate liability prevention. It is revealing that adherence to TRUST principles enhances governance, transparency, and financial outcomes. Leadership commitment, risk management, and employee training emerge as critical drivers of compliance. However, there is still law of research conducted on corporate liability, especially on the compliance elements among the corporations. Hence, this study provides insights on the development of corporate liability and the initiatives undertaken by the government in preventing corruption, especially in Malaysia’s context. It underscores the importance of sustained efforts to refine governance policies, ensuring ethical practices and improved organizational performance. Future study may extend the study by looking into the compliance level to ensure the effectiveness of the initiatives introduced by the government.
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