Chapter 2 offers a detailed analysis of the characteristics of the scapegoat in organizations. In such contexts, it would not be credible for the scapegoats to be extraneous to the event that they are blamed for. It is therefore an individual, or a group of individuals, in some way involved in the event, who are blamed. They are an instrument of organizational rationality, strategically deployed by the organization to avoid any legal consequences and economic damage. Nevertheless, scapegoating also benefits the managers of the organization because their personal reputation can be damaged by their association with a tainted organization. The chapter presents some situations that can favor the creation of scapegoats: accidents, business scandals, organizational failures, crises, and policy fiascos. These events, particularly if amplified by the media, tend to generate scapegoats with the greatest frequency.