Whether you take advantage of those codes in these ways is a question of ethics. Nobody's forcing them to do this, "do it all for the shareholders" isn't a law

Whether you take advantage of those codes in these ways is a question of ethics. Nobody's forcing them to do this, "do it all for the shareholders" isn't a law and shareholder suits for fiduciary mismanagement against executives are basically nonexistent in the US. It's a choice, and it's the choice of assholes.