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Prawidłowe funkcjonowanie spółek handlowych w obrocie gospodarczym  gwarantowane jest przepisami nie tylko w zakresie odpowiedzialności cywilnej, ale również w zakresie odpowiedzialności karnej zarządu lub innych osób. Przepisy dotyczące odpowiedzialności karnej bezpośrednio związanej z prowadzeniem biznesu znajdziemy już w samym KSH w artykułach od 585 do 595. Są to jednak przepisy dotyczące wyłącznie ściśle sprecyzowanych deliktów, a w pozostałym zakresie, w szczególności dotyczącym zdolności do ponoszenia odpowiedzialności karnej, zastosowanie będą mieć przepisy części ogólnej Kodeksu karnego w związku z  treścią zawartego w nim przepisu art. 116 k.k.
Czyny zabronione opisane w przepisach Kodeksu spółek handlowych dotyczą sprzecznych z prawem zachowań polegających na niezgłoszeniu upadłości spółki; ogłaszaniu danych nieprawdziwych oraz przedstawianiu ich organom spółki, władzom państwowym lub osobie powołanej do rewizji; nabywaniu własnych akcji; niezgodnym z przepisami wydawaniu dokumentów spółki; umożliwieniu bezprawnego głosowania na walnym zgromadzeniu; udziału w bezprawnym głosowaniu na walnym zgromadzeniu; bezprawnym wydaniu akcji; niewłaściwym oznaczaniu pism spółki oraz deliktów związanych ze sprawowaniem zarządu i należytym informowaniem sądu rejestrowego.
Odpowiedzialność karna nie dotyczy tylko zarządu. Krąg osób zdolnych do ponoszenia odpowiedzialności karnej jest zróżnicowany i zależny od poszczególnego deliktu. Dla przykładu wskazać należy, że przestępstwo niezgłoszenia upadłości spółki może zostać popełnione wyłącznie przez członków zarządu lub likwidatorów. Z kolei przestępstwo bezprawnego głosowania lub wykonywania praw mniejszości może być popełnianie przez każda osobę fizyczną za wyjątkiem posiadacza akcji. Również istotne z punktu widzenia odpowiedzialności karnej jest to, że katalog deliktów obejmuję zarówno przestępstwa umyślne i nieumyślne, co niewątpliwie rozszerza zakres tej odpowiedzialności, zmuszając uczestników obrotu gospodarczego do zachowania należytej staranności w podejmowanych przez nich działaniach.
Sprawstwo określonego deliktu może doprowadzić do orzeczenia sankcji karnej w postaci grzywny, kary ograniczenia wolności lub nawet kary pozbawienia wolności. Najdalej idącą sankcję w postaci kary pozbawienia wolności do lat 2 zawiera przepis art. 587 § 1 k.s.h. odnoszący się do umyślnego ogłaszania danych nieprawdziwych oraz przedstawiania ich organom spółki, władzom państwowym lub osobie powołanej do rewizji przy wykonywaniu ustawowych obowiązków wynikających z regulacji Kodeksu spółek handlowych dotyczących spółki z ograniczoną odpowiedzialnością i spółki akcyjnej oraz dotyczących procesu przekształcania spółek. Co ważne, prawomocne skazanie za popełnienie tego czynu prowadzić będzie do zakazu piastowania funkcji członka zarządu, rady nadzorczej, komisji rewizyjnej oraz likwidatora w spółkach handlowych.
Warto w tym miejscu podkreślić, że przepis art. 587 § 1 k.s.h., dotyczący ogłaszania danych nieprawdziwych albo przedstawiania ich organom spółki, władzom państwowym lub osobie powołanej do rewizji, uchwalony został jeszcze w czasie, gdy możliwość stosowania instytucji warunkowego zawieszenia wykonania kary pozbawienia wolności co do zasady, znajdowała zastosowanie do kar orzeczonych w wymiarze nieprzekraczającym 2 lat. Zatem nawet na wypadek orzeczenia kary z art. 587 § 1 k.s.h.  w jej ustawowo maksymalnym wymiarze 2 lat, można było w dalszym ciągu, oczywiście przy spełnieniu pozostałych przesłanek, ubiegać się o warunkowe zawieszenie wykonania orzeczonej kary pozbawienia wolności. Jednakże wskutek przeprowadzonych zmian przepisów Kodeksy karnego, instytucja warunkowego zawieszenia wykonania kary pozbawienia wolności została ograniczona do kar pozbawienia wolności orzeczonych w wymiarze nieprzekraczającym 1 roku. Wobec tego naruszenie tego przepisu może z dużo większym prawdopodobieństwem niż miało to miejsce wcześniej, doprowadzić do orzeczenia bezwzględnej kary pozbawienia wolności.
Mając na uwadze powyższe należy zatem stwierdzić, że przepisy karne Kodeksu spółek handlowych stanowią niewątpliwe jedno z narzędzi wspomagających należyte funkcjonowanie spółki, oraz chroniących prawidłowy obrót gospodarczy i bezpieczeństwo jego uczestników.
Na marginesie powyższego warto dodać jeszcze, że poza przepisami Kodeksu spółek handlowych, w obrocie prawnym pozostają jeszcze inne regulacje, które stanowić mogą podstawę orzeczenia odpowiedzialności karno-prawnej zarządu lub innych osób za popełnienie ściśle określonego przestępstwa. W szczególności wskazać należy na przepisy Kodeksu karnego zawarte w przepisach art. 296-309 k.k., które dotyczą przestępstw przeciwko obrotowi gospodarczemu.
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