The article covers the issue of criminal liability of natural persons who are members of the management bodies of capital companies under the Polish insolvency law system. The aim of the authors was to present the scope of duties incumbent on members of the management board, resulting from the provisions of the Bankruptcy Law and the Restructuring Law, the violation of which may constitute the criteria of offences described in these legal acts. The study also includes considerations regarding the reasons for the legislator's penalization of specific behaviors of managing entities, by indicating goods that require special protection in the event of insolvency or threat of insolvency of a capital company.