This article will argue that corporate performance crime can be descri
bed as structurally coerced action because it represents the most reas
onable response to a sanction-containing organisational demand set bey
ond a legitimately attainable threshold. This account of corporate per
formance crime recognises the importance of structural strain, rationa
l choice and social learning experiences as key contours on its contex
tual landscape. However, the concept of coercion as a moral concept re
quires a further and vital ingredient - encroachment upon some moral r
ight. The claim of right to be asserted is one to have organisational
rewards allocated upon the basis of merit-based criteria. It is strain
theory which provides a space for the assertion of encroachment upon
this moral right, while the theories of rational choice and social lea
rning help explain the reasonableness of action. The designation of co
rporate performance crime as coerced action contains implications for
criminal responsibility, punishment and crime-prevention strategies wh
ich the article explores.