Estamos ante una obra eminentemente práctica, que analiza las cuestiones relacionadas con el funcionamiento de los distintos tipos de sociedades y entidades, así como de sus órganos de gestión y administración, y los riesgos que estos corren de incurrir en responsabilidades penales, caso de que su actuación como gestores se encamine a actividades ilícitas en beneficio propio o de terceros, y no en el de la sociedad.

En la parte penal de esta obra se pone de manifiesto, desde el punto de vista jurídico, conductas delictivas que han venido estando en los últimos años de candente actualidad en los medios de comunicación, tales como el blanqueo de capitales, la corrupción urbanística, insolvencias punibles, administración desleal o fraudulenta de sociedades, falsificación de cuentas y documentos societarios, tráfico de influencias, actuaciones contra el medio ambiente y contra los consumidores, entre otros aspectos ilícitos, que afectan de forma muy negativa a la sociedad en general y a terceros perjudicados en particular, y producen un enriquecimiento personal de los gestores y administradores sociales, entidades u organismos bajo cuyo paraguas actúan.

Mencionamos en el texto la legislación mercantil y penal que regula las sociedades y su organización y administración, y las conductas delictivas contempladas en el texto, así como la jurisprudencia del Alto Tribunal y de las Audiencias Provinciales que tratan sobre estos temas.

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