»Perpetration and Participation in Intentional Collective Decisions in Commercial Enterprises«: The thesis deals with the comparative analysis of the theoretical and normative bases of the criminal involvement regulated in the German and Spanish criminal law systems. The theoretical foundations that have been developed are explained using epistemological and legal-philosophical principles. The forms of general participation, and therefore the involvement of company directors and unqualified outsiders jointly involved in unlawful decision-making, are argued from a normative criminal law doctrine and illustrated by numerous examples.