Related Rule
Finland
Practice Relating to Rule 153. Command Responsibility for Failure to Prevent, Punish or Report War Crimes
Finland’s Criminal Code (1889), as amended in 2008, states:
Section 12 - Responsibility of the superior
A military or other superior shall be sentenced for the offence or the attempt of an offence referred to in section 1, 3–7 or 13 in the same way as the offender or participant if forces or subordinates that are factually under the command and supervision of the superior have been guilty of an act as a consequence of the failure of the superior to properly supervise the actions of the forces or subordinates, and if
1) the superior knew or on the basis of the circumstances he or she should have known that the forces or subordinates committed or intended to commit said offences, and
2) the superior did not undertake the necessary measures available to him or her and that could have been reasonably expected of him or her in order to prevent the completion of the offences.
Section 13 – Failure to report the offence of a subordinate
(1) A military or other superior who neglects to undertake the necessary measures that can be reasonably expected of him or her in order to submit to the authorities for investigation an offence referred to in section 1 or sections 3–7 or the present section suspected to have been committed by a person factually under his or her command and supervision, shall be sentenced for failure to report the offence of subordinate to a fine or to imprisonment for at most two years.
(2) However, a superior who is a participant in the offence committed by his or her subordinate or under the conditions referred to in section 12 is an offender or participant in the offence committed by his or her subordinate shall not be sentenced for failure to report the offence of the subordinate. 
Finland, Criminal Code, 1889, as amended in 2008, Chapter 11, Sections 12–13.