Corporate Manslaughter and Corporate Homicide Bill

The Home Secretary will be aware that, as a result of a Sewel motion, the Bill covers Scotland, and he has mentioned collective failure on a number of occasions. What is the practical difference between the Bill and the current Scottish position, whereby it is possible to convict a company of a common law crime if the prosecution identifies a group of individuals collectively who were deemed to be the company’s controlling mind, whose acts could be said to be those of the company and who were guilty of that crime? What practical improvement will the Bill provide?