A company doesn’t physically exist, the reality is people interacting with each others. People are not responsible for others whole experience, but certainly for their actions. You can’t hide behind non-existent things, you are having a real interaction in the real world and impacting real people. Otherwise it leads to systemic evil.
A person doesn’t physically exist. It’s just a bunch of cells interacting with each other. Likewise a cell doesn’t really exist, it’s just a bunch of proteins and lipids, but likewise those are just a bunch of atoms, which are just a bunch of subatomic particles!
Anyhow, corporations exist just as much as any other collective entity and have their own behavioral norms.
The constituents of the person physically exist, the different scales are just labels to group the particles/atoms/molecules/...
Corporations on the other hand exist purely in the mind, it's not about scale. It's just a tool, a mental framework. From https://en.wikipedia.org/wiki/Juridical_person
> A juridical person is a legal person that is not a natural person but an organization recognized by law as a *fictitious* person such as a corporation, government agency, non-governmental organisation, or international organization (such as the European Union).
Also limited liability companies did not really exist until the 19th century. It's just useful abstractions above people interacting with each other. I get it's easier to live not being conscious of the bare metal, too bad people lose their humanity in the process.
See also https://en.wikipedia.org/wiki/Reification_(fallacy)
I think the prior commenter’s point might be more clearly stated as “why hold rank and file employees responsible for overall conditions within the company, rather than those actually responsible for overall conditions within the company [management].”