I feel it only fair to completely summarize my views, lest anyone try and simply divine them from my posts, as it has come to my attention is not good form.
First, corporations, as such, are not evil. I say this because I do not believe there is an unambiguous, objective answer to “What is evil?” so that we may compare it to the answer to “What is a corporation?” So, let that be clear.
Second, my point is to argue against any claim to moral neutrality. The key component I would use in such an argument would be that the rules which govern interaction will only rarely create truly neutral positions; in the overwhelming number of cases, some actions are more desirable (with respect to the rules) than others. I believe corporations, as described here and commonly found by inspection, are not one of these rare decision-neutral entities. With respect to my first point, it remains open, then, whether corporations have a tendency towards moral or immoral behavior. Which leads us to…
Third, I would argue that, subjectively, the tendencies of a corporation are not moral tendencies. As evidence I would simply suggest that to a corporation, employees (humans) are a means to an end, and in general I consider that it is immoral to treat humans as a means to an end. I feel that any other interpretation of a corporation’s treatment of an employee would require that a corporation, as such, has empathy–something I think that is obviously untrue on its face. To counter the notion that a corporation does not treat humans as a means to an end, I will mention the notion that, as such, corporations have no obligations to men, meaning generally that they have no reason to be moral. Given this, and the second point, I feel I’ve wrapped it up, except for…
Finally, I would summarily reject the idea that the proper placement of judgment is on the officers of a corporation as a rule (though I would never argue against their own culpability in any particular affair, moral or otherwise). This would be an argument by analogy. If we consider a hypothetical world where brains may be removed from a body, yet still control this body (perhaps by radio signals, or some mystical device (it isn’t really important how)), we would not significantly alter our punishment of individuals by merely storing their brains in a detention center and letting the bodies roam free. I feel that, for the purposes of this thread, the analogy is sufficiently strong to motivate us to consider that a corporation-as-a-vessel must be held accountable with whatever makes decisions “for” it. Unfortunately, the analogy does not hold completely since it is feasible to punish only the corporation and not its controllers, while I cannot conceive of a hypothetical situation whereby we punish the body without punishing the brain. But since no one has yet mentioned that only the corporation should be responsible for its own actions, I feel it is safe to let this objection slide without further comment.