For more than 30 years the codification of state responsibility has been the main task of the International Law Commission, which has placed greater emphasis on financial reparations than on criminal sanctions. Since the 1990s, however, the responsibility of individuals for gross violations of humanitarian law has been one of the main topics in international law. This new approach implies discrepancies between domestic practice and international case law in terms of the nature and scale of sanctions, the role of victims and also the accountability of non-state entities, including private companies and international organizations.