Since Russia's full-scale invasion of Ukraine in February 2022, corporations have come under scrutiny for their business operations in or with Russia. For many corporations, continuing operations in or with Russia meant a risk to be contributing to the commission of Russian atrocity crimes such as war crimes and crimes against humanity. Based on accusations against corporations for business conduct that can be linked to the commission of atrocities, this article offers a criminological analysis of corporate involvement in atrocities in this context. It first looks at how corporations have allegedly been involved and proposes a continuum of involvement ranging from the most distant to the most proximate ways corporations have been linked to atrocity crimes. Then, the article uses a theoretical framework to explain and understand corporate involvement in atrocity crimes to answer the question of why corporations have become involved in Russian atrocity crimes in Ukraine. It is concluded that profit motivations can lead to both the decision to stay and the decision to leave, and that over time, coercion and lack of opportunity to leave Russia are part of the explanations of continued involvement. War has restricted the opportunity structures for some companies but opened new opportunities for others. Moreover, sanctions law has not been effective in halting all exports and imports from Russia, existing soft-law initiatives are not reflected in corporate decision making, and while public condemnation has been strong, this was not mirrored by market reactions.
Baar et al. (2025) studied this question.