The rise of environmental crime cases committed by corporations shows that law enforcement against corporations is still weak. Therefore, the settlement of corporate criminal cases may not only apply criminal sanctions as a whole, but also be balanced with action sanctions as a form of moral education for corporations so that they do not repeat crimes and can have a positive impact on society. Because of this, the concept of a two-track system of punishment can be used as an effective application of sanctions in corporate criminal liability. This type of research is normative legal research using statutory approach, conceptual approach, analytical approach and document study approach. The results of this study indicate that the position of the corporation as a legal subject has been regulated in general (lex generalis) and special (lex specialis) laws and regulations. The punishment of the double track system model can effectively ensnare corporations in environmental crimes. The function of criminal sanctions and action sanctions is to provide a deterrent effect as well as guidance for corporations so they do not commit environmental crimes. Law Number 32 of 2009 in article 119 has regulated the concept of punishment in the double track system model. So that it becomes the basis for the punishment of the double track system model for corporations that commit environmental crimes. The position of corporations as legal subjects has been regulated in Law Number 32 of 2009 concerning Environmental Protection and Management. Because corporations as legal subjects have been regulated in laws concerning the environment, corporations can be subject to criminal liability in environmental crimes.