Why not punish both? Humans get away with actions under the flag of a country, business, or organization. It makes no sense. But it also makes no sense to let t

Why not punish both? Humans get away with actions under the flag of a country, business, or organization. It makes no sense. But it also makes no sense to let the overlying structure get away with it. Hence my question: why not punish both? Yes, I do understand more than 1 person is responsible. But that's the flak you receive when you are high up in the hierarchy. You end up having responsibility. And with responsibility comes repercussions if you don't follow the rulebook (except in the corporate world, of course).