Corporate culpability is mitigated by compliance programs. Duquesne Law Review Vol. Sentence reductions can be drastic. Sea change in consciousness. Conceptions of fiduciary duty.
Directors represent ethical as well as financial concerns of owners.
Owners' obligations don't evaporate when the company is entrusted to fiduciaries. Distinguish general obligations as human beings from from special obligations as business onwers. The latter transfer to fiduciaries. Business people as professionals. Reluctance to view business management as a profession.