>it is those who are able to influence the decisions of corporations that bear the burden and responsibility
This is an interesting idea, and I agree that it would be great if it were true, but it’s not, and I don’t think it’s ever been. Those who make decisions for corporations don’t bear any burden; everyone else does.
> Whether those individuals are held accountable or not is irrelevant
This is actually a perfect example of the point I was making. "I want the benefits of participating in an ethical system but don't want the consequences".
This is why people claim that corporations behave like sociopaths.
A bear (from my example), isn't a sociopath, because it doesn't expect moral behavior from you, nor does it expect to benefit from moral behavior applied to it. A bear is perfectly amoral. A bear may cause you harm, and you may harm a bear, you might feel bad you had to kill a bear, but the bear will not be concerned either way with your ethical system, it simply wants to eat and live.
A sociopath on the other hand takes advantage of moral asymmetry, expecting you to treat it like a person when you interact with it (for example showing mercy for its trespasses), but wanting to be free to act like a bear in regards to serving its own ends.
This is an interesting idea, and I agree that it would be great if it were true, but it’s not, and I don’t think it’s ever been. Those who make decisions for corporations don’t bear any burden; everyone else does.