Yes, you're mistaken. Responsibility does not mutually exclude. You don't decide on the specifics, but if those specifics are unethical then you are responsible

Yes, you're mistaken. Responsibility does not mutually exclude. You don't decide on the specifics, but if those specifics are unethical then you are responsible for them because you set the incentives which cause them to be prevalent. There are a lot of organisations where top level management obtain plausible deniability by formally setting policies against abusing employees, but also set incentives such that low level managers can only succeed by doing so.